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.

Responsible University Senior Administrator:Vice President for Finance & Administration

Responsible University Administrator: Associate Vice President for Finance Division

Policy Owner: Asset Management

Policy Contact: Craig Mathews

Phone Number: 706-542-4390