Expenditure Codes: Capital Equipment

Sub-object
Code Name
Code Number Definition
Object Sub-object
Microcomputers 7810 01 Personal computers (PCs) (as described above) and accessories or components, having a life expectancy of one year or more and a unit cost of $5,000 or more, e.g., IRMA/FORTE board, for which the host PC’s property control ID number is indicated on the purchase requisition (e.g., IBM, Apple, and Zenith PCs, upgrades and internal hardware accessories).
Computer Mainframe
Equipment
7810 05 A large computer with its cabinet and internal circuits having a life expectancy of one year or more and a unit cost of $5,000 or more (e.g., mainframe, disk drives, controllers and accessories related to mainframes).
Electronic Data
Processing (EDP)— Other
7810 09 Software costing $50,000 or more per package and mini-computers, printers (including laser printers) and other hardware accessories having a life expectancy of one year or more and a unit cost of $5,000 or more. Laser copiers having a life expectancy of one year or more and a unit cost of $5,000 or more are coded to 7810 37.
Vehicles 7810 13 Land-based modes of transportation having a life expectancy of one year or more and a unit cost of $5,000 or more (e.g., automobiles, trucks and electric carts). Boats and airplanes are not included.
Office Equipment/
Furniture
7810 17 Office equipment having a life expectancy of one year or more and a unit cost of $5,000 or more used in the operations of the office, e.g., typewriters.
Classroom Furniture 7810 21 Movable articles having a life expectancy of one year or more and a unit cost of $5,000 or more used in readying an office or classroom for occupancy or use (e.g., desks, chairs, workstations, credenzas, lamps, file cabinets and free-standing office shelves).
Lab/Scientific/
Engineering Equipment
7810 22 Equipment and accessories having a life expectancy of one year or more and a unit cost of $5,000 or more for a research laboratory (e.g., microscopes, lab research tables and specialized equipment).
Lounge/
Dorm Furniture
7810 23 Movable articles having a life expectancy of one year or more and a unit cost of $5,000 or more used in readying a lounge or dorm area for occupancy or use (e.g., sofas, chairs and free-standing lounge/dorm shelves).
Audiovisual, Broadcast
and Photographic
7810 25 Equipment having a life expectancy of one year or more and a unit cost of $5,000 or more used for transmitting sound and/or images (e.g., video equipment, still and movie cameras, projectors, sound equipment, monitors, studio equipment, transmitters and receivers).
Copier/Duplicating/
Printing Equipment—
Other Purchases
7810 37 Equipment having a life expectancy of one year or more and a unit cost of $5,000 or more for making exact copies of documents (e.g., ditto machines and laser, xerographic and facsimile copiers). Laser printers having a life expectancy of one year or more and a unit cost of $5,000 or more are coded to 7810 09.
Copier/Duplicating/
Printing Equipment—
Installment
7810 41 Copier/duplicating equipment having a life expectancy of one year or more and a unit cost of $5,000 or more purchased on an installment agreement.
Fabricated Equipment 7810 45 Property components fabricated into a single movable equipment unit (including nuts, bolts and screws) having a life expectancy of one year or more and a project cost of $5,000 or more.
Fabricated Machinery
and Equipment Used
in Research and Development
7810 46 Property components fabricated into a single movable machinery or equipment unit (including nuts, bolts, and screws) having a life expectancy of one year or more and a project cost of $5,000 or more, that will be used for research and development purposes as defined by ARS § 42-1310.01.
Shop, Construction,
and Maintenance Equipment
7810 49 Capital equipment having a life expectancy of one year or more and a unit cost of $5,000 or more used to build or to maintain property (e.g., power tools).
Musical Instruments 7810 57 Brass, woodwind, string, percussion, and electrical musical instruments having a life expectancy of one year or more and a unit cost of $5,000 or more.
Art Objects and Displays 7810 65 Artistic creations, to include antiques, special collections, and items of anthropological interest and historical value having a life expectancy of one year or more and a unit cost of $5,000 or more (e.g., paintings, sculptures and ceramics).
Library Books 7810 69 Bound volumes or bound volumes on CD ROMs, regardless of cost, purchased specifically for the University Libraries (Architecture and Environmental Design Library, Fletcher Library, Hayden Library, Music Library, Noble Science and Engineering Library, and University Archives) and the College of Law Library.
Telephone Switch Equipment
(Telecommunications Services use only)
7810 73 Electronic equipment associated with the central telephone/switch equipment, i.e., telephone cabinets having a life expectancy of one year or more and a unit cost of $5,000 or more.
Rare Books/
Historical Collections
7810 75 Rare Books and Historical Collections, regardless of cost, purchased specifically for the University Libraries (Architecture and Environmental Design Library, Fletcher Library, Hayden Library, Music Library, Noble Science and Engineering Library, and University Archives) and the College of Law Library.
Machinery and Equipment
Used in Research
and Development
7810 91 Capital machinery and equipment having a life expectancy of one year or more and a unit cost of $5,000 or more, that is used for research and development purposes as defined by ARS § 42-1310.01.
Radiation Producing
Equipment
7810 92 Radiation producing equipment having a life expectancy of one year or more and a unit cost of $5,000 or more. Examples include analytical x-ray machines, diagnostic x-ray machines and high-power output lasers.
Interdepartmental/
Equipment Sales
7810 95 Equipment bought and sold between university departments having a life expectancy of one year or more and a unit cost of $5,000 or more.
Other Equipment/
Furniture
7810 99 Equipment not specifically identified in one of the other categories having a life expectancy of one year or more and a unit cost of $5,000 or more.

Definition

Accessories or Components
Items purchased that add convenience or additional effectiveness to the primary unit being purchased and are shown as separate line items on the RX document.

Capital Equipment
Movable tangible property having a life expectancy of one year or more and a unit cost of $5,000 or more. All accessories or components with a unit cost of $5,000 or more associated with the host unit are also capitalized. Accessories or components with a unit cost less than $5,000 are charged to an object code of 7325.

ASU has established a university standard for microcomputer purchases. The following items are capitalized when ordered on the same purchase order and have an aggregate cost of $5,000 or more:

  1. central processing unit (CPU)
  2. keyboard
  3. monitor

    and

  4. operating system.

Note: Operating system software does not include application software such as Excel or Lotus 1-2-3. These software purchases are charged to object/sub-object code 7320 4