Summary: Use this list to determine if the equipment you want to purchase is inventorial.
| Type of Equipment |
Is It Inventorial? |
| Air Cleaning Systems |
Usually research-related inventorial (007010), unless it's a construction item. |
| Air Conditioners |
Usually inventorial (007010), unless built-in. Inventorial when window or floor mounted. |
| Accessories |
See Components. |
Boats
|
If $5,000 or more, inventorial (007010).Boats are inventorial regardless of value. Equipment Management will register with the DMV as required. Exceptions:
Any Vessel under 8' propelled solely by sail.
Manually propelled vessels
Life Boats
Sail Boards
Built-In
Nothing built into a building is inventorial. Sometimes a grey area. Contact Equipment Adminstrator with questions. |
| Charge Coupled Devices (CCDs) |
CCDs are inventorial if "guaranteed" or "proven." Otherwise non-inventorial, especially if "test" or "prototype." Contact Equipment Administrator with questions. |
Chips and Boards
|
Never taggable, even if it's a prototype worth thousands of dollars. If it costs $5,000 or more and is to be installed in an existing piece of equipment, it's an accessory (007000). Otherwise, it's a supply (006080). |
| Columns |
Always non-taggable. Columns are used with HPLCs (liquid chromatographs) and look inventorial on paper, but actually are consumables. Only when purchased with an HPLC may columns be considered to add to the value of the of the inventorial equipment and be coded as such. |
| Components |
An inventorial item that permanently increases the value of a specific piece of inventorial equipment, is not complete in itself, and thus is not separately inventoried. If purchased on the same purchase order as the inventorial item it enhances, this item can be of any value (007110).
If purchased on a separate purchase order than the inventorial item it enhances, the component must be valued at or above $5,000 (007000).
Reference property number of enhanced item in the line item text of the purchase order. |
| Diamond Knives |
Always non-inventorial regardless of price. |
Fabric
|
(Costumes, wetsuits, etc.)
Things made of fabric are non-inventorial. However, a $5,000 Prince Edward chair with fabric upholstery is inventorial. |
| Freight (Shipping) |
When there is freight on an inventorial item, code freight the same as the inventorial item. Freight is considered to be part of the value of the inventorial item. |
Furniture
(Work surfaces, chairs,
tables, desks) |
An item of furniture must be $5,000 or more to be inventorial (007040). This includes standard office furniture, including work surfaces, as well as other standard chairs, tables, etc. It does not include specialized items such as laboratory storage cabinets or veterinary tables which are coded as inventorial equipment if costing $5,000 or more (007010).
See also System Furniture. |
Glass
|
Things made of glass seldom have a life of two years or more, so are rarely inventorial. |
| Guns (Firearms) |
ALWAYS inventorial, regardless of price (007010). |
| Installation |
When there is installation of an inventorial item, code the installation the same as the inventorial item. Installation is considered to be part of the value of the inventorial item. |
| Installment Purchase |
If the equipment costs $5,000 or more, the equipment is inventorial (007090). The University owns the equipment and is paying for it over time. A property tag number must be issued upon receipt of the equipment (at the beginning of the installment payments). This is not the same as "lease/purchase with option to buy" and "rentals." |
| Laser Tubes |
Always non-inventorial regardless of price. |
Lease/Purchase
(Lease with Option
to Buy, Buyout)
|
All equipment, regardless of the price, is non-inventorial until the purchase option is exercised (buyout). Different account codes are appropriate depending upon price and whether or not the equipment is computer equipment. At buyout, the correct inventorial account code should be utilized (007010 or 007020). |
Maintenance
|
See Warranty |
Mattresses
|
Always non-inventorial regardless of price. |
Medical Transducers
other than Ultrasonic
|
Always non-inventorial regardless of price. |
Memory
|
If the memory is being purchased on the same PO as the computer, it is coded the same as the computer equipment (007020). However, if the memory is being purchased to be added to an existing computer AND if the total memory per computer costs $5,000 or more, the memory is an accessory (007000). |
Platinum Crucibles
|
Always non-inventorial regardless of price. |
| Projection Lifts |
Non-inventorial. |
Projection Screens
(Movie screens) |
If hardwired into the building (switch on the wall to turn on/off), the screen is non-inventorial. If the projection screen is not hardwired and cost $5,000 or more, it is inventorial (007010). |
Pumps
|
If $5,000 or more, pumps are inventorial unless Physical Plant is the purchaser. |
Radio Tracking Devices
(Transmitters for seals only) |
Because this equipment when adorning seals doesn't have a useful life of two years (those pesky seals lose them), they are not inventorial. This is the case for seals only; other critters are more careful with their stuff. |
| Regulators (flow-type valves) |
Always non-inventorial regardless of price. |
| Rental (Rentals) |
Rentals are non-inventorial, regardless of price. We don't own it, and we don't have an option to buy it (006140 - computer rental; 006120 - other equipment). |
| Replacement Parts |
Parts is parts. When you buy a stereo and it comes with a parts list, a new stereo is not on the parts list. In other words, a replacement part is never an inventorial item. Only a component of an inventorial item can be considered to be a replacement part. |
| Sectional Slide File Cabinets |
Always non-inventorial regardless of price. |
Software and
Software Licenses
(Applications) |
If purchased on the same PO as an inventorial computer, the software adds to the value of the computer and receives the same code as the inventorial computer (007020) or 007110 "accessory or component." Software purchased separately is 000070 if under $5,000 and 007170 if $5,000 or more. |
| Spare Parts (Spares) |
By definition, spare parts are backups that aren't purchased for a particular piece of equipment. Spare parts are considered to be supplies (non-inventorial). |
| Sterile Wrap Procedure Trays |
Always non-inventorial regardless of price. |
| Supplies |
Initial complement of items needed to put a piece of inventorial equipment into operation (007110) including software. Must be purchased on the same purchase order as the inventorial item. |
| System Furniture |
System furniture, defined as any one of the following types of furniture, is not inventorial:
Panel/divider (non-load bearing): All free standing panels that provide visual and/or acoustical separations and are intended to be used to divide space but not used to physically support furniture or storage items.
Panel supported systems: Individually connected panels and work surfaces, filing, storage and shelving components and accessories which receive their primary support from the panels and which, when combined form complete workstations.
Modular systems furniture: Modular furniture made up of independent work surface and storage units with panels used as end panels or space dividers. Includes all modular furniture components that collectively are required to complete a workstation.
By definition, components of system furniture do not function independently of one another and therefore do not individually qualify as items of equipment, regardless of acquisition cost. Although an assembled workstation might be considered an item of equipment, it would be undesirable to tag and inventory separate workstations because doing so would negate on of the chief advantages of system furniture -- the ability to disassemble and reconfigure components with a minimum of inconvenience. Consequently, individual items of system furniture will not be capitalized and inventoried, although mass purchases of system furniture may be capitalized (e.g., as part of a new building) but not inventoried. |
| Trailers (Mobile buildings) |
A stationary trailer of the sort used for offices, may be considered to be a capital asset or fixed asset (inventorial equipment). Contact Planning and Budget to determine whether the trailer will be assigned a CAAN. If not, it is considered to be inventorial (007010) and will be issued a property number. |
| Upgrades |
There are two types of upgrades:
1 #1 The vendor ships us a new computer with upgraded items installed, and we return the old computer to the vendor. State in the line item text that it is an upgrade and "we are returning PN 997099999 to the vendor, please delete." Give the upgraded computer an inventorial account code (007020).
2 #2 The vendor ships the upgraded components to us, or we ship the computer to the vendor who installs the upgraded components and returns the same computer to us. State in the line item text that "this is an upgrade to PN 997099999." If the upgrade costs more than $5,000, the upgrade is an accessory (007000). Otherwise, the upgrade is supplies (non-inventorial). |
| Vehicles |
(Light bars, camper shells)
Vehicles are inventorial regardless of value (007010). Fleet services is responsible for registering all vehicles with the DMV. Items added to a vehicle are usually accessories (007000), except police cars which have some add-ons, such as light bars, that are taggable (007010). Something like a camper shell will also be taggable (007010). |
| Vessels |
See Boats |
| Warranty |
Warranty, maintenance, and "protection plans" are not inventorial.
(006040-Equipment Maintenance Contracts)
(006070-Computer Maintenance) |
Water Heater,
Eyewash Basin, Etc. |
Nothing plumbed into the water system is inventorial. Same with heating and electrical systems.
Window Blinds, Curtains,
Shades, and other Coverings
Always non-inventorial regardless of price. |
