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Equipment Definitions

Below are Uniform Guidance definitions associated with equipment, including the citation and link to the Uniform Guidance.


Tangible personal property having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes*, or $5,000. 2 CFR 200.1

*Note: the capitalization threshold is NOT the amount set by your institution for internal equipment purchase approval.

General Purpose equipment

Not limited to research, medical, scientific, or other technical activities.  Includes (but not limited to): motor vehicles, office and laboratory furnishings (not scientific laboratory equipment), air conditioning equipment, reproduction and printing equipment, and audio-visual equipment). 2 CFR 200.1

Special Purpose Equipment

Used only for research, medical, scientific, or other technical activities. Includes, but it not limited to: Research equipment and Laboratory equipment, including microscopes, x-ray machines, surgical instruments, and spectrometers. 2 CFR 200.1

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