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Accounts Used to Code Equipment

DescriptionItem Cost is Greater than $5,000.00 and Less than $25,000.00Item Cost is Greater than $25,000.00
Permanent Improvements 71401* 71501*
Definition: Includes charges, whether by contract or otherwise, for construction on an existing building/structure which will either restore it to its current use or substantially alter the building/structure for a different use, both of which processes should increase the estimated service life or capacity of the building/structure.
 
DescriptionItem Cost is at least $100.01 and Less than $5,000.00Item Cost is $5,000.00 or Greater
Office Equipment 71410 71510
Definition: Charges for the acquisition of durable personal property for office use. Includes not only equipment uniquely suited to office use: typewriters, photocopiers, and bookkeeping machines, card index and file cabinets, but also equipment and furniture suitable either for office or other use, when actually purchased for office use, such as: bookcases, chairs and tables, electric fans, ash stands, clothes lockers, moveable carpets and rugs, draperies, and table lamps, but does not include fixtures.
Instructional Equipment 71412 71512
Definition: Charges for the acquisition of durable equipment for instructional and classroom use. Includes such items as: projectors.
Computer Equipment 71415 71515
Definition: Charges for the acquisition of durable equipment for EDP use. Includes such equipment as: computers, key-punch machines, and terminals.
Communications Network Equipment 71416 71516
Definition: Charges for the acquisition of durable communications network equipment.
Passenger Automobiles   71521
Definition: Charges for the acquisition of passenger automobiles and accessories or equipment, including automobile radios.
Motor Vehicles other than Passenger Automobiles   71522
Definition: Charges for the acquisition for motor trucks, airplanes, boats, and accessories or equipment and of truck chassis or bodies for assembly of completed trucks.
Household Equipment 71430 71530
Definition: Charges for the acquisition of: furniture and furnishings except that purchased specifically for office use (account 71510); and such equipment as household-size kitchen appliances, refrigerators, water coolers and vacuum cleaners, but not including fixtures.

Beds, springs and inner-spring or rubber mattresses are considered equipment in this account, but bed linens, blankets and pillows are chargeable as commodities to account 71352.

Heavy power-driven kitchen and laundry equipment of institutional size are chargeable as machinery to account 71540, and pianos, phonographs, and ordinary radio receiving sets should be charged to account 71599.
Machinery, Implements and Tools 71440 71540
Definition: Charges for the acquisition of: Implements and tools of significant unit value and all power-driven machinery except family-size household appliances (account 71530), or equipment items for laboratory or other scientific use (account 71550).

Where the vendor connects or installs machinery acquired, the costs of such connection or installation, whether or not shown separately on the invoice, is also chargeable to this account. Fixtures must not be charged to this account.

Fixed machinery acquired as part of a structure which it purchases or has erected by contract, is chargeable to accounts 71401 or 71501.
Scientific Instruments 71450 71550
Definition: Charges for the acquisition of instruments and apparatus for hospital, medical, dental, laboratory, radio operation, scientific testing, and engineering uses.
Library Books   71560
Definition: Charges for the acquisition of all library books. Periodicals and subscriptions (including related binding costs) purchased for permanent library purposes must be charged to this account. Daily newspapers and weekly magazines purchased for a library for a reading table and not retained for permanent library reference should be charged to 71275.
Training Materials 71461 71561
Definition: Charges for the acquisition of maps, globes, films, prerecorded tapes and paintings; museum laboratory specimens; and museum artifacts for exhibit. Also, charges for the acquisition for educational equipment such as language laboratory equipment, classroom desks, chairs, table microscopes, canvas, projectors and bookcases.
Textbooks   71562
Definition: Charges for the acquisition of textbooks maintained by Textbook Rental Service.
Other Equipment 71499 71599
Definition: Charges for the acquisition of equipment not chargeable to any other account. Includes athletic, playground and recreational equipment; musical instruments, radios and phonographs, photographic equipment; barber and beauty culture equipment; and firearms.