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The University's definition of equipment is any stand-alone item that costs $5,000 or more and has a life expectancy of one year or more. Each equipment item the applicant intends to purchase, should the proposal be approved, must be listed in this section.  In some circumstances, equipment cannot be purchased from a grant or contract unless the specific item was listed in the proposal budget. Please note, sponsors are more apt to approve the purchase of equipment if it is clearly indicated as essential to the performance of a specific task or activities set forth in the proposal.  Sponsors' guidelines may restrict or prohibit equipment purchases.

Fabrication - Non-expendable items under $5,000 may be capitalized if they are used to assemble a stand-alone piece of equipment with a value of $5,000 or more.  Normal repair, maintenance, and expendable supplies such as toner, glue, grease, and replaceable tubes are not capitalized expenses.  A fabrication sub-account is established for each piece of capitalized equipment that will be constructed or assembled over a period of time.  When a Principal Investigator knows that a piece of equipment will be fabricated, they should notify the Office of Grant and Contract Services in order to give the name of the equipment to be fabricated.  OGCS will then revise the description for the fabrication sub-accounts.