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Items Excluded from Inventory

Asset Management

View policy pdf: Items Excluded from Inventory Policy

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

Date Issued:

Last Reviewed/Updated: