OBJT

SOBJ

NAME

DEFINITION

4000

ALL

*CAPITAL EXPENDITURES

Expenditures which meet the University's criteria for capitalization ($5,000 and greater)

4000

01

BUILDING EQUIPMENT

Equipment or other assets which are attached or fastened to the building such as carpeting, built-in cabinets, counters or benches fastened to the floor

4000

02

DEPARTMENTAL FURNITURE/ EQUIPMENT

Furniture and equipment acquired for departmental administrative use, not for academic or research purposes

4000

03

ART OBJECTS

Acquisition of paintings, sculptures, drawings, and related artistic creations

4000

04

RENOVATIONS

Expenditures for rebuilding, refurbishing, altering and/or otherwise improving or extending the use and/or life of the capital asset

4000

05

ACADEMIC EQUIPMENT

Capital equipment acquired for academic purposes

4000

06

RESEARCH EQUIPMENT

Capital equipment acquired for research purposes

4000

07

COMPUTER EQUIPMENT MAINFRAME

Computer or related peripheral equipment acquired for use as or with a mainframe computer

4000

08

COMPUTER SOFTWARE MAINFRAME

Capitalized computer software acquired for use with a mainframe computer

4000

09

OTHER COMPUTERS

Computer or related peripheral equipment acquired for use as or with a stand-alone departmental computer

4000

10

OTHER COMPUTER SOFTWARE

Capitalizable computer software acquired for use with a stand-alone departmental computer

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