Movable equipment is defined as that equipment which is portable, or that which though affixed to a floor, wall, ground, or other fixed object can easily be disconnected and moved to a new location that which is not considered part of the building systems. Furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered Affixed equipment and immovable. Window air conditioners, computers, data equipment on racks, computer projectors affixed to the ceiling, modular furniture affixed to the wall, etc. are considered movable equipment.

185101

Classroom/Laboratory/Medical Equipment—Capital

Academic, classroom, laboratory, and medical capital equipment meeting the criteria for movable capital equipment.

185102

Computers/Peripherals—Capital

Computers, computer systems, monitors, printers, and other peripherals meeting the criteria for movable capital equipment.

185103

Office Equipment—Capital

Copiers, fax machines, shredders, and other office machines meeting the criteria for movable capital equipment. Does not include furniture and furnishings (185104).

185104

Furniture and Furnishings—Capital

Desks, tables, credenzas, other furniture, draperies, area carpets, artwork, etc., meeting the criteria for movable capital equipment.

185105

Telephone & Communications Equipment—Capital

Telephone and communications items meeting the criteria for movable capital equipment.

185106

Food Service Equipment—Capital

Appliances, stoves, ovens, refrigerators, freezers, counters, tables, dishwashing machines, etc., meeting the criteria for movable capital equipment.

185107

Maintenance Tools and Equipment—Capital

Tools and equipment used for the maintenance, repair and construction of buildings, grounds, and other equipment and meeting the criteria for movable capital equipment. Includes portable, mobile, and stationary tools; motorized equipment such as utility vehicles, tractors, mowers, generators, welders, etc.; and other equipment such as utility trailers. Does not include motor vehicles such as trucks, cars, etc. (185108).

185108

Vehicles/Airplanes

Automobiles, trucks, and other motorized vehicles normally licensed and designed to be driven on public streets and roads. Includes semi-trailers, street-sweepers, etc.

185199

Other Capital Equipment

Other items meeting the criteria for movable capital equipment and not otherwise or more precisely defined above.

185201

Software—Capital

Computer software having an individual acquisition cost of $100,000 or more. Includes installation costs and fees paid to vendors for initial training of University staff.

185301

Lease/Purchase Payments—Capital Equipment

Payments for lease/purchase agreements or installment purchase plans of capital equipment.

185400

Fixed Asset-Capital

Capital Equipment acquisition with a cost of $5,000.00 or more which is not movable and is affixed to infrastructure or building. Examples are, furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered affixed equipment and immovable.

186011

Land

Costs of land acquisitions, easements, rights of way, surveyor fees for land purchases, title fees, etc.

186021

Buildings

Costs of purchase or construction of buildings or additions and betterments thereto. Includes the original complement of fixed equipment.

Fixed equipment is defined as stationary equipment that is necessary to the functioning of a building. Includes elevators, furnaces, water softeners, etc.

186031

Fixed Capital Equipment—Additional

Costs of purchasing and installing fixed equipment that supplements the original complement of fixed equipment.

186032

Fixed Capital Equipment—Replacement

Costs of purchasing and installing replacement fixed equipment.

186041

Lease/Purchase Payments—Capital Improvements

Payments of principal and interest for Capital Improvements including capital leases, bonds, loans, and other forms of debt.

186099

Other Capital Improvements

Costs of improvements to land, such as roadways, bridges, parking lots, walks, water, sewage, and drainage systems, landscaping, etc.