|
Permanent
equipment (capital equipment) is defined as any item costing
$5,000 or more with a life expectancy of one year or more.
Shipping and installation charges should be included in the
estimated cost.
Any equipment less than
$5,000 (including computers) should be called "uncapitalized
equipment."
Permanent equipment is
excluded from F&A costs.
Uncapitalized equipment is
subject to F&A costs.
| 