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Expenditure Codes: Non-capital Equipment

Non-capital Equipment

Movable, tangible property having a life expectancy of less than one year or a unit cost of less than $5,000.

Sub-object Code Name Code Number Definition
Object Sub-object
Microcomputers 7325 01 Personal computers (PCs) and accessories having a life expectancy of less than one year or a unit cost of less than $5,000.
Electronic Data Processing (EDP) Equipment—Other 7325 09 Minicomputers, printers (including laser printers), and other accessories having a life expectancy of less than one year or a unit cost of less than $5,000. Laser copiers having a life expectancy of less than one year or a unit cost of less than $5,000 are coded to 7325 37.
Vehicles 7325 13 Land-based modes of transportation having a life expectancy of less than one year and a unit cost less than $5,000 (such as automobiles, trucks and electric carts). Boats and airplanes are not included.
Office Equipment 7325 17 Office equipment having a life expectancy of less than one year or a unit cost of less than $5,000 used in the operations of the office (such as calculators and typewriters).
Office/Classroom Furniture 7325 21 Movable articles having a life expectancy of less than one year or a unit cost of less than $5,000 used in readying an office or classroom for occupancy or use (such as desks, chairs, workstations, credenzas, lamps, file cabinets and freestanding shelves).
Lab/Scientific/Engineering Equipment 7325 22 Equipment and accessories having a life expectancy of less than one year or a unit cost of less than $5,000 related to equipping a research laboratory (such as microscopes, lab research tables and specialized equipment).
Lounge/Dorm Furniture 7325 23 Movable articles having a life expectancy of less than one year or a unit cost of less than $5,000 used in readying a lounge or dorm area for occupancy or use (such as sofas, chairs and freestanding shelves).
Audiovisual Broadcast and Photographic Equipment 7325 25 Equipment having a life expectancy of less than one year or a unit cost of less than $5,000 used for transmitting sound and/or images (such as video equipment, still and movie cameras, projectors, sound equipment, monitors, studio equipment, transmitters and receivers).
Copier/Duplicating/Printing Equipment 7325 37 Equipment having a life expectancy of less than one year or a unit cost of less than $5,000 for making exact copies of documents (such as ditto machines and laser, xerographic and facsimile copiers). Laser printers having a life expectancy of less than one year or a unit cost of less than $5,000 are coded to 7325 09.
Fabricated Equipment 7325 45 Property components fabricated into a single movable equipment unit (including nuts, bolts and screws) having a life expectancy of less than one year or a project cost of less than $5,000.
Shop, Construction and Maintenance Equipment 7325 49 Equipment having a life expectancy of less than one year or a unit cost of less than $5,000 used to build or maintain property such as power tools.
Musical Instruments 7325 57 Brass, woodwind, string, percussion and electrical musical instruments having a life expectancy of less than one year or a unit cost of less than $5,000.
Art Objects and Displays 7325 65 Artistic creations—to include antiques, special collections and items with anthropological interest and historical value having a life expectancy of less than one year or a unit cost of less than $5,000 (such as paintings, sculptures and ceramics).
Telephone Switch Equipment (Telecommunications Services use only) 7325 73 Electronic equipment associated with the central telephone/switch equipment such as telephone cabinets having a life expectancy of less than one year or a unit cost of less than $5,000.
Non-Capital Machinery and Equipment Used in Research and Development 7325 91 Capital machinery and equipment having a life expectancy of one year or more and a unit cost of less than $5,000 that is used for research and development purposes as defined by ARS § 42-5061.B.14 and 42-5159.B.14
Building Fixtures 7325 95 Items attached (but not permanently) to a building structure or interior wall having a project cost of less than $100,000 (such as carpeting, window shades/curtains, attached shelving and lab benches bolted to the floor).
Other Equipment/Furniture 7325 99 All equipment/furniture having a life expectancy of less than one year or a unit cost of less than $5,000 and not specifically identified in one of the above categories.