Keyword Search

Items Excluded from Inventory

    • Last Updated: 04/25/2016
    • Effective Date:

    Policy Statement

    The following are examples of items that should not be classified as equipment, regardless of cost:

    • Repair/replacement cost (parts, labor, etc.);
    • Computer tapes;
    • Cathode-ray tubes;
    • Laboratory glassware, including tubing, bowls specially designed apparatus, where breakage of the glass portion would cause complete replacement of the assembly to be necessary;
    • Draperies;
    • Bookcases, shelves, and shelving, wood or metal built-in as integral part of the wall or other         structural building component rather than simply fastened to a wall or floor by bolts;
    • Carpeting;
    • Cattle and livestock for experimental purposes (disease-testing hosts, etc.);
    • Items considered as part of the real estate; [e.g. items permanently installed or affixed to a building (sinks, window air conditioners, commodes, buried fuel tanks, etc.)]. These items would not be classified as equipment but will be capitalized as part of the building;
    • Data processing acoustic couplers and computer disc packs;
    • Replacement footage/film for titled film already on record;
    • Diamond point knives;
    • Computer software; and
    • Chemicals, liquids, and other consumables.
    Reason for policy
    This policy shows how to track property owned by or in the possession of UGA and to comply with state and federal guidelines.
    Additional contacts
    Property Control Office, 706-542-4390,

    Responsible University Senior Administrator:Vice President for Finance & Administration

    Responsible University Administrator: Associate Vice President & Controller

    Policy Owner: UGA Property Control

    Policy Contact: Craig Mathews

    Phone Number: 706-542-4390