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Equipment Account Codes - Inventorial and Non-inventorial

Summary: When you purchase equipment, accessories or fabrications for your department, you must use specific account codes.

See also: Examples of Inventorial and Non-inventorial Equipment.

Inventorial Account Codes
Purchase Example Account Code
Equipment, general photocopier, telescope, gun 007010
Equipment, computer external hard drive, printer 007020
Furniture 20' x 20' oak conference table 007040
Fabrications telescope controller 007050
Transfer of equipment between University departments printer, copier 007080
Trade-in Replace old copier with new model 007130
Installment Purchases Xerox copier, computer system 007090
Accessory or Component purchased on separate PO from original inventorial item and valued at or above $5000 police car radio, memory chips, internal hard drive 007000
Accessory or Component purchased on same PO as original inventorial item
monitor, software under $5000 007110
Software valued at or above $5000
(Note: property number will not be assigned)
Oracle, multi-user software license
(up to $10 Million)
007170

Physical Plant Account Codes
Purchase Example Account Code
Equipment
see 007010, 007020, 007040 above
009530
Accessories to inventorial plant equipment
see 007000 above
009535

It is important that you use the correct account code for the following reasons:

  • reporting to federal funding agencies
  • indirect cost negotiations
  • establishment of budgets used to determine renewal and replacement funds
  • tracking inventorial equipment
  • asset insurance program
Non-inventorial Account Codes
Purchase Example Account Code
Computer supplies laser printer cartridge 000060
Computer software - if not purchased on same PO as inventorial computer MS Office, Adobe FrameMaker
(under $5000)
000070
Non-inventorial equipment & furniture valued between $0.01 - $199.99 Keyboard, Mouse, Camera, Table 006080
Non-inventorial equipment & furniture valued between $200 - $1400 Office Chairs, Printers, Digital Cameras 006085
Non-inventorial equipment & furniture valued between $1500 - $4999 Modular Workstation, Computer 006090
Fabrications delivered to outside agency (rarely used at UCSC) equipment built for NASA 006110
Lease less than $100K - non-computer (operating lease) non-inventorial (regardless of price) until buyout option is exercised 006135
Lease less than $100K - computer (operating lease) non-inventorial (regardless of price) until buyout option is exercised 006155
Plant equipment - non-inventorial water heater, eyewash basin 009600

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Last revised: March 15, 2007 (am)