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To determine which account to use, first determine whether the item
qualifies as equipment or if standard supplies or service. Then, if
equipment, what kind:
Equipment is defined as a movable article of property which has
all of the following characteristics:
- A normal useful life of two years or more.
An identity which does not change with use.
A unit cost of $500. or more, including tax and shipping.
A nature which makes formal property accountability practical
If the item meets the equipment
definition, use the following to determine which equipment account to
use:
Computer Equipment - Account 616060: Computers, monitors, printers, scanners, computer
systems composed of a combination of any of the above, etc. Does not
include internal replacement parts, memory or cables unless they are
being purchased to combine for the purpose of building a new computer
or system.
Instructional Equipment - Account 618060: - Non-computer related equipment that will be used
primarily in the classroom or by students.
Equipment - Account 618030: - All other equipment purchases
In general, if the item being
ordered does not meet the equipment definition, use Supplies
& Services Account 619091.
If your requisition is a
combination of equipment and supplies, please contact the Purchasing
Office at x75142 for assistance in entering the accounts correctly on
the requisition.
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