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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
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
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
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
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.