5000. EQUIPMENT, VEHICLES, AND WORKS OF ART/ HISTORICAL TREASURES (NON-CAPITALIZABLE):
Expenditures of $5,000 OR LESS per item for the purchase of equipment, vehicles, and
works of art and historical treasures. Transportation and installation
charges are part of the asset's cost and should be charged and classified as
such. All expenditures for the purchase of items exceeding $1,000 but not
exceeding $5,000 per item must be charged to 5000. Expenditures for the purchase of
items of $1,000 or less may be charged to supplies. For expenditures
EXCEEDING $5,000 per item for the purchase of equipment, vehicles, and works of art and
historical treasures, see 0600.
Expenditures of $5,000 OR LESS per item for the purchase of equipment necessary for
the proper operation of an office.
Examples: Desks, chairs, tables, bookcases, file cabinets, lamps,
typewrites, picture, etc.
For purchase of Office Equipment OVER $5,000 per item, see 0601.
For purchase of Copying Equipment, see 0603, 5003.
For Office Equipment Services, see 0201.
For Offices Supplies, see 0301.
For Office Equipment Rental/Lease, see 0401, 0624.
Expenditures of $5,000 OR LESS per item for the purchase of copying
equipment and any auxiliary equipment attached to the mainframe copier.
Also to include installation or removal charges.
Examples: Mainframe
copier, collators, sorters, stitchers, and fax machines.
For purchase of Copying Equipment OVER $5,000 per item, see 0603.
For purchase of platemakers, see 0609, 5009, Printing Equipment.
For Copying Equipment Services, see 0203.
For Copying Equipment Supplies, see 0303.
For Copying Equipment Rental/Lease, see 0403, 0624.
Expenditures of $5,000 OR LESS per item for the purchase of data
processing equipment. To include all computers, peripheral equipment,
terminals, unit record equipment, and all input devices for preparing punch
cards, punch paper tapes, and magnetic tapes. Also included in this
classification are specialized cabinets and racks when used in conjunction with data processing
equipment and are of no value in other areas.
For purchase of Data Processing Equipment OVER $5,000 per item, see 0604.
For purchase of computer software, see 0720, Intangible Assets.
For Data Processing Service, see 0204.
For Data Processing Supplies, see 0304.
For Data Processing Equipment Rental/Lease, see 0404, 0624.
Expenditures of $5,000 OR LESS per item for equipment of a
medical, scientific, or laboratory nature.
Examples: Instruments, operating tables, Bunsen burners, sterilizer,
microscopes, hospital beds, etc.
For purchase of Medical, Scientific, and Lab Equipment OVER $5,000 per item, see 0605.
For medical equipment purchased for clients, see 0615, 5015.
For Medical, Scientific, and Lab Equipment Service, see 0205.
For Medical, Scientific, and Lab Supplies, see 0305.
For Medical, Scientific, and Lab Equipment Rental, see 0405.
Expenditures of $5,000 OR LESS per item for fixtures and
furnishing used in ranger stations, residences, dormitories, penitentiaries, or
other state institutions or equipment other than for office use.
Examples: Chairs, tables, dressers, refrigerators, garbage disposals, ranges,
vacuum cleaners, similar furniture, air conditioners, grass mowers, bush hogs,
burglar alarm systems.
For purchase of Household, Laundry, Grounds Maintenance & Janitorial
Equipment OVER $5,000 per item, see 0606.
For Household, Laundry, Grounds Maintenance, and Security Services see 0206.
For Household, Laundry, Grounds Maintenance, and Janitorial Supplies, see 0306.
Expenditures of $5,000 OR LESS per item for equipment for
educational purposes used in schools, parks, playgrounds, or other educational
or recreational centers. This is not to include ordinary equipment even
though purchased for educational purposes.
For purchases of Educational Equipment OVER $5,000 per item, see 0607.
For Educational Supplies, see 0307.
Expenditures of $5,000 OR LESS per item for self-propelled
vehicles for highway use.
Examples: Cars, trucks, and buses.
For Purchase of Motor Vehicle - Passenger OVER $5,000 per item, see 0608.
For Motor Vehicle Supplies, see 0308.
For boats, see 0616, 5016, Agriculture, Marine, and Forestry Equipment.
For road equipment, see 0620, 5020, Major Tools and Other Motorized Equipment.
Expenditures of $5,000 OR LESS per item for all printing
equipment.
Examples: Offset presses or cameras and optical equipment used in conjunction
with printing. Also to include platemakers, binders, stitches, folders,
paper drills, and punches, collators, paper joggers, typesetters,
addressographs, and any other equipment utilized in a production capacity in a
print shop.
For purchase of Printing Equipment OVER $5,000 per item, see 0609.
For Printing Supplies, see 0309.
Expenditures of $5,000 OR LESS per item for the purchase of
microfilm, microfile, or microfiche equipment.
For purchase of Microfilm, Microfile, and Microfiche Equipment OVER $5,000 per
item, see 0610.
For Microfilm, Microfile, and Microfiche Processing, see 0210.
For Microfilm, Microfile, and Microfiche Equipment Repair, see 0230.
For Microfilm, Microfile, and Microfiche Supplies, see 0310.
For rental of microfilm, microfile, and microfiche equipment, see 0416,
Rent-Other.
Expenditures of $5,000 OR LESS per item for equipment for or
related to photography and audio-visual.
Examples: Cameras, lenses, light meters, tripods, projectors, tape recorders,
etc.
For purchase of Photographic and Audio-Visual Equipment OVER $5,000 per item,
see 0611.
For Photographic/Audio-Visual Equipment Repair, see 0230.
For Photographic/Audio-Visual Supplies, see 0311.
Expenditures of $5,000 OR LESS per item for self-propelled
vehicles to transport children.
For purchase of Buses and Other Vehicles to Transport Children OVER $5,000 per
item, see 0612.
Expenditures of $5,000 OR LESS per item for equipment purchased
for client/patients. To include expenditures for rental payments for
clients/patients when these payment are converted to purchases. For Case
Services equipment purchases, use appropriate equipment and case service code in
11xx series.
For purchase of Client/Patient Program Equipment OVER $5,000 per item, see 0615.
Expenditures of $5,000 OR LESS per item for livestock, vehicles,
and other inanimate equipment purchased for agricultural marine and forestry
purposes.
Examples: Tractors, plows, trailers livestock, boats, etc.
For purchase of Agriculture, Marine and Forestry Equipment OVER $5,000 per item,
see 0616.
For Agriculture, Marine and Forestry Equipment Repair, see 0230.
For Agriculture, Marine and Forestry Supplies, see 0316.
For Agriculture, Marine and Forestry Equipment Rental, see 0416.
Expenditures of $5,000 OR LESS per item for airplanes or new
replacement airplane engines and related equipment.
For purchase of Aircraft Equipment OVER $5,000 per item, see 0617.
For Aircraft Supplies, see 0308.
Expenditures of $5,000 OR LESS per item for library books,
films, periodicals, historical or educational maps, magazines and other
publications to be retained for permanent use. Includes audio and video
materials retained for permanent use. Also includes educational cassettes,
story tapes, and diskettes.
For purchase of Library Books, Maps, and Film OVER $5,000 per item, see 0618.
Expenditures of $5,000 OR LESS per item for major tools and
motorized equipment not otherwise classified. To include road equipment
purchased by the Department of Transportation.
Examples: Table saw, chain saw, forklift, grass mowers, bush hog, generators,
etc.
For purchase of Major Tools and Other Motorized Equipment OVER $5,000 per item,
see 0620.
Expenditures of $5,000 OR LESS per item or collection for
antiques, exhibits, paintings, fossils, artifacts, monuments, sculptures, and other items
purchased for or used in displays in museums and archives.
For purchase of Exhibits and Collections OVER $5,000 per item or collection, see 0626.
Expenditures of $5,000 OR LESS per item for the purchase of law
enforcement equipment. To include guns, bomb tanks, surveillance
equipment, drugs dogs, etc.
For purchase of law Enforcement Equipment OVER $5,000 per item, see 0627.
Expenditures of $5,000 OR LESS per item for television, radio
and related engineering equipment.
For purchase of Television/Radio Engineering Equipment OVER $5,000 per item, see 0628.
Repairs for this equipment should be charged to 0230 - General Repairs.
Expenditures of $5,000 OR LESS per item for equipment of a communications nature for
law enforcement, aircraft, automobile, administrative mobile or fixed station.
Examples: C. B. radios, walkie-talkies, mobile radios, cellular phones and
related equipment.
For purchase of Communications Equipment OVER $5,000 per item, see 0635.
Expenditures of $5,000 OR LESS per item for the purchase and/or lease/purchase of
office telephone equipment. This includes telephones and all peripheral
equipment needed to install a telephone system in an office.
For purchase
of Telephone Equipment OVER $5,000 per item, see 0640.
For telephone line charges,
see 0216.
For purchase of additional or replacement telephones, see 0301.
For travel related telephone charges, see 0506 or 0516.
Expenditures of $5,000 OR LESS per item for equipment used in the manufacturing
process.
Examples: Drill Press, Stamping Machine, etc.
For purchase of Factory Equipment OVER $5,000 per item, see 0651.
For Factory Supplies,
see 0351.
For Factory Services, see 0251.
For Raw Materials, see 0902.
For Equipment Repairs, see 0230.
For Equipment Repair Parts,
see 0321.
Expenditures of $5,000 OR LESS per item for equipment not otherwise classified.
For purchases of Other Equipment OVER $5,000 per item, see 0699.