Account types quick reference
Capital and non-capital account reference
[TODO: Description]
| Capital equipment accounts | Non-capital equipment accounts | ||
|---|---|---|---|
| * 770000 | Capital Equipment Greater Than or Equal To $5,000 | * 740002 | Non-Capital Equipment (Less Than or Equal To $4,999) |
| 777100 | Computers – Capital | 740100 | Computers – Non Capital |
| 777200 | Software – Capital (Greater than $100,000) | 740150 | Software – Non Capital (Less Than/equal $99,999) |
| 777300 | Office Equipment – Capital | 740200 | Office Equipment – Non Capital |
| 777400 | Other Equipment – Capital | 740300 | Other Equipment – Non Capital |
| 777500 | Classroom Equipment – Capital | 740400 | Classroom Equipment – Non Capital |
| 777600 | Laboratory – Capital | 740500 | Laboratory – Non Capital |
| 777700 | Furniture – Capital | 740600 | Furniture – Non Capital |
| 777800 | Vehicles – Capital | 740700 | Vehicles – Non Capital |
| 777900 | Field & Facilities Equipment – Capital | 740800 | Field & Facilities Equipment – Non Capital |
| Capital equipment includes machinery, furniture, equipment, and computers with unit cost of $5,000 or more. |
Non-capital equipment includes office, classroom, laboratory furniture, equipment, and computers with unit cost less than or equal to $4,999. |
||
* Effective July 01, 2004 these accounts are budget only.
Example: If you purchase 3 computers at $2,500 (PO grand total of $7,500), then you should use account 740100. The unit cost is less than $5,000.
Facilities capital improvements and facilities non-capital improvements reference
[TODO: Description. Do we need to list these items side-by-side like this?]
| 79001 | Facilities and capital improvements | 790000 | Facilities and non-capital improvements | ||
|---|---|---|---|---|---|
| 793000 | Landscape/Grounds Capital | 740900 | Misc Facilities Charges Less Than $5,000 |
||
| New additions to, or improvements to, irrigation systems, site amenities, or landscaping areas (roads, sidewalks, parking lots, entrance drives, fences) that exceed $100,000 ($50,000 HOSPT). Repair projects which make the asset better than it was before the repair was required. |
Expenses for minor projects that are not capital and do not fit under definitions for non capital maintenance and repairs and cost less than $5,000. Examples include rekeying locks, changing/installing signage, install of handrails, etc. |
||||
| 796500 | Bldg Reno/Rehab Capital | 791000 | Landscape & Grounds Maint & Repair – Non Cap |
||
| Includes all projects to renovate or rehabilitate a Building that exceed $100,000 ($50,000 for HOSPT), and change the functionality of the space by changes in layout or how it is used (i.e. lab to classroom)(includes offices, classrooms, laboratory remodeling or upgrading, and work to update facilities for changing bldg codes, access, and safety standards) . Also includes structural changes to exterior. |
Expenses for maintenance of campus landscape and grounds that cost less than or equal to $100,000 ($50,000 HOSPT) and include turf maintenance, annual or perennial flower bed maintenance, outdoor pest control, irrigation system maintenance, trash removal, and snow removal. |
||||
| 797000 | Bldg Repair – Capital | 792000 | Infrastructure Repairs – Non Cap |
||
| Includes all repair projects that exceed $100,000 ($50,000 HOSPT), and include an upgrade of item repaired (i.e. enhanced lighting, more energy efficient windows, upgrade to roof or doorways, better space utilization, roof repair/replacement, chiller overhauls, tuck pointing, etc). Repairs which make the asset better than is was when it was purchased or extend the useful life of the asset. |
Includes expenses for repairing existing roads, sidewalks, parking lots, site amenities, pumping stations, entrance drives, or fences to their normal operating condition or to prevent further deterioration. Also includes infrastructure additions that cost less than or equal to $100,000. |
||||
| 798000 | Utility Dist-Capital | 794000 | Building Services Non Cap | ||
| Includes all projects for new exterior utility distribution systems; and for repair or improvement projects to existing systems, that cost more than $100,000 ($50,000 HOSPT), and increase the functionality, or capacity, or significantly extend the useful life of the existing asset (i.e. as part of repair replace 3” line with 5″ line for increased capacity). |
Building services includes labor and materials to clean buildings, such as janitorial services, window washing and indoor extermination services. |
||||
| 798500 | Land | 795000 | Bldgs-M&R-Non Capital | ||
| Land includes cost of land if purchased, or appraised value if gift. |
Restore building and building systems to their normal, usable, operating condition; or to prevent further deterioration and service interruptions. Includes repairs to carpet, fire systems, elevators, fume hoods, AC, refridgeration units, mechanical, plumbing, and electrical repairs, equipment and room signs, room keys, locks, and painting that are not part of a remodeling project. NOT to include custodial work or work to adapt or renovate facilities for changing programmatic needs or changing standards. |
||||
| 799000 | New Construction Proj-Building | 796000 | Minor Renova/Rehab Non Capital |
||
| Includes all payments to contractors, architect/engineers, and administrative fees for new construction > $100,000 ($50,000 HOSPT). Includes fixed equipment, additions to existing buildings, site development, utility connections, and landscaping that is part of the original project. (Appraised value if received as gift). |
Minor improvements to enhance appearance or to adapt space for changing programmatic needs or changing standards, which cost equal to or less than $100,000 ($50,000 for HOSPT). Examples includes new electrical outlets, computer cabling, room air conditioning, moving interior doors and minor office remodeling. |
||||
| 799500 | Other Capital Improvements |
797500 | Utility Dist-Non Capital | ||
| Includes additions such as fences, utility distribution lines, pumping stations, sidewalks (not associated with buildings), roads and parking lots that exceed $100,000 ($50,000 HOSPT). See 792000 for repairs. |
Includes restoring existing exterior utility distribution systems to a usable condition or to prevent further deterioration and service interruptions. |
||||
| 799600 | Artwork & Museum Objects > $5,000 |
||||
| To account for the addition of Art and Museum Objects, including donations that exceed $5,000. |
|||||
| Significant additions, alterations, renovations or structural changes that extend the useful life o the asset or adapt the space for changing programmatic needs or standards. Repairs which make the asset better than it was when it was purchased (I.e. replace roof using better materials). Must cost more than $100,000 to be capitalized. |
Restore the item to normal operating condition or to prevent further deterioration and service interruption. Minor improvements that enhance appearance but do not change the programmatic nature or functionality of the space. Not necessarily tied to a particular dollar amount. |
||||