Choosing Account Codes

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:

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  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

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  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.