Appendix C

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  **Object   **Capitalized and   **Accountable &     **Title**            **Details**             **Useful   **Minimum    **Maximum   **GL     **Object   **Summary
  Class**    Non-Capitalized**   Non-Accountable**                                                Life**     Value**      Value**     Acct**   Type**     BOC**

  3110       Capitalized         Accountable         Machinery &          Other Equipment         5          25,000.00                1750     CM         31CP
                                                     Equipment                                                                                            

  3111       Capitalized         Accountable         Motor Vehicles       Motor Vehicles & WCF    6          25,000.00                1750     CV         31CP
                                                                          Fleet Equipment                                                                 
                                                                          (exclude aircraft)                                                              

  3112       Capitalized         Accountable         Furniture & Fixtures Furniture &             8          25,000.00                1750     CF         31CP
                                                                          Fixtures-Office &                                                               
                                                                          Residential                                                                     

  3113       Capitalized         Accountable         Aircraft                                     20         25,000.00                1750     CA         31CP

  3115       Capitalized         Accountable         FAS only-Attache                             8          25,000.00                1750     CF         31CP
                                                     Residential                                                                                          
                                                     Furniture & Fixtures                                                                                 

  3116       Capitalized         Accountable         IT Software          IT Software (Exclude    5          100,000.00               1830     CS         31CP
                                                                          Personal Computers &                                                            
                                                                          include internal-use                                                            
                                                                          software purchased                                                              
                                                                          off-the-shelf,                                                                  
                                                                          contractor-developed,                                                           
                                                                          or internally                                                                   
                                                                          developed)                                                                      

  3118       Capitalized         Accountable         Telecommunications   Telecommunications      8          25,000.00                1750     CM         31CP
                                                     Equipment            Equipment (includes                                                             
                                                                          routers, PBXs,                                                                  
                                                                          switches, bridges,                                                              
                                                                          firewalls, gateways,                                                            
                                                                          satellites, microwaves,                                                         
                                                                          video conferencing                                                              
                                                                          equipment, and                                                                  
                                                                          antennae)                                                                       

  3120       Capitalized         Accountable         Machinery &          Machinery &             5          25,000.00                1750     CM         31CP
                                                     Equipment-Other      Equipment-Other                                                                 

  3121       Capitalized         Accountable         Agricultural         Agricultural Machinery  7          25,000.00                1750     CM         31CP
                                                     Machinery &          & Equipment                                                                     
                                                     Equipment                                                                                            

  3122       Capitalized         Accountable         Laboratory Machinery Laboratory Machinery &  7          25,000.00                1750     CM         31CP
                                                     & Equipment          Equipment                                                                       

  3123       Capitalized         Accountable         Radio Communications Radio Communications    7          25,000.00                1750     CM         31CP
                                                     Machinery &          Machinery & Equipment                                                           
                                                     Equipment            (includes base                                                                  
                                                                          stations, repeaters,                                                            
                                                                          receivers, antennae,                                                            
                                                                          dispatch and control                                                            
                                                                          systems)                                                                        
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  **Object   **Capitalized and   **Accountable &     **Title**            **Details**             **Useful   **Minimum   **Maximum   **GL     **Object   **Summary
  Class**    Non-Capitalized**   Non-Accountable**                                                Life**     Value**     Value**     Acct**   Type**     BOC**

  3124       Capitalized         Accountable         IT Hardware          IT Hardware (exclude    5          25,000.00               1750     CM         31CP
                                                                          personal computers &                                                           
                                                                          include central                                                                
                                                                          processing units,                                                              
                                                                          peripheral input/output                                                        
                                                                          devices, control units,                                                        
                                                                          data storage devices,                                                          
                                                                          direct access storage                                                          
                                                                          devices or DASD, tape                                                          
                                                                          access, optical                                                                
                                                                          storage, servers, and                                                          
                                                                          workstations)                                                                  

  3125       Capitalized         Accountable         Office Machines &    Office Machines &       5          25,000.00               1750     CM         31CP
                                                     Reproduction         Reproduction Machinery                                                         
                                                     Machinery &          & Equipment (exclude                                                           
                                                     Equipment            leased equipment &                                                             
                                                                          include government                                                             
                                                                          owned)                                                                         

  3128       Capitalized         Accountable         Snow Telemetry       Snow Telemetry          8          25,000.00               1750     CM         31CP
                                                     Equipment            Equipment                                                                      

  3129       Capitalized         Accountable         Engineering          Engineering Machinery & 5          25,000.00               1750     CM         31CP
                                                     Machinery &          Equipment                                                                      
                                                     Equipment                                                                                           

  3130       Capitalized         Accountable         Miscellaneous Motor  Miscellaneous Motor     6          25,000.00               1750     CM         31CP
                                                     Equipment            Equipment                                                                      

  3140       Non-Capitalized     Non- Accountable    Under Threshold/Low                          0          0           4,999.99    6100     NC         31EX
                                                     Risk/Non-Sensitive                                                                                  
                                                     Property                                                                                            

  3141       Non-Capitalized     Accountable         Under Threshold/High                         0          0           4,999.99    6100     NC         31EX
                                                     Risk/Sensitive                                                                                      
                                                     Property                                                                                            

  3150       Non- Capitalized    Accountable         Machinery &                                  0                                  6100     NC         31EX
                                                     Equipment-Other                                                                                     

  3150       Non-Capitalized     Accountable         Machinery &          Machinery & Equipment   0          5,000.00    24,999.99   6100     NC         31EX
                                                     Equipment Other      that is not recorded in                                                        
                                                                          BOC\'s 3151-3157                                                               

  3151       Non-Capitalized     Accountable         Machinery &                                  0          5,000.00    24,999.99   6100     NM         31EX
                                                     Equipment                                                                                           

  3152       Non-Capitalized     Accountable         IT Software          IT Software (include    0          5,000.00    99,999.99   6100     NS         31EX
                                                                          internal-use software                                                          
                                                                          purchased                                                                      
                                                                          off-the-shelf,                                                                 
                                                                          contractor-developed,                                                          
                                                                          or internally                                                                  
                                                                          developed)                                                                     
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  **Object   **Capitalized and   **Accountable &     **Title**            **Details**             **Useful   **Minimum    **Maximum   **GL     **Object          **Summary
  Class**    Non-Capitalized**   Non-Accountable**                                                Life**     Value**      Value**     Acct**   Type**            BOC**

  3153       Non-Capitalized     Accountable         IT Hardware          IT Hardware (include    0          5,000.00     24,999.99   6100     NM         31EX   
                                                                          PCs, laptops, servers,                                                                 
                                                                          monitors, workstations,                                                                
                                                                          central processing                                                                     
                                                                          units, peripheral                                                                      
                                                                          input/output devices,                                                                  
                                                                          control units, data                                                                    
                                                                          entry machines, data                                                                   
                                                                          storage devices (direct                                                                
                                                                          access storage devices                                                                 
                                                                          or DASD, tape access,                                                                  
                                                                          optical storage)                                                                       
                                                                          servers, and                                                                           
                                                                          workstations) exclude                                                                  
                                                                          PDA                                                                                    

  3154       Non-Capitalized     Accountable         Furniture & Fixtures                         0          5,000.00     24,999.99   6100     NF         31EX   

  3155       Non-Capitalized     Accountable         Motor Vehicles                               0          5,000.00     24,999.99   6100     NV         31EX   

  3156       Non-Capitalized     Accountable         Telecommunications   Telecommunications      0          5,000.00     24,999.99   6100     NM         31EX   
                                                     Equipment            Equipment (includes                                                                    
                                                                          routers, PBXs, LAN                                                                     
                                                                          hubs, switches,                                                                        
                                                                          bridges, firewalls,                                                                    
                                                                          gateways, satellites,                                                                  
                                                                          microwaves, video                                                                      
                                                                          conferencing equipment,                                                                
                                                                          telephone sets, and                                                                    
                                                                          codecs)                                                                                

  3157       Non-Capitalized     Accountable         FAS only-Attache                             0          5,000.00     24,999.99   6100     NF         31EX   
                                                     Residential                                                                                                 
                                                     Furniture & Fixtures                                                                                        

  3160       Capitalized         Accountable         IT Software          IT Software-**Personal  5          100,000.00               1830     CS         31CI   
                                                                          Computers** (include                                                                   
                                                                          internal-use software                                                                  
                                                                          purchased                                                                              
                                                                          off-the-shelf,                                                                         
                                                                          contractor-developed,                                                                  
                                                                          or internally                                                                          
                                                                          developed)                                                                             

  3165       Capitalized         Accountable         IT Hardware          IT Hardware/Equipment   5          25,000.00                1750     CM         31CP   
                                                                          (include all personal                                                                  
                                                                          computing devices such                                                                 
                                                                          as personal computers,                                                                 
                                                                          laptops, personal                                                                      
                                                                          digital assistance)                                                                    

  3180       Capitalized         Accountable         IT Software          IT Software in          0          100,000.00               1830     CS         31CI   
                                                                          Development                                                                            

  3190       Non-Capitalized     Accountable         Loaned Property      Property Loaned to      0          0                        6100     NC         31EX   
                                                     (regardless of       Non-Federal Recipients                                                                 
                                                     value)                                                                                                      

  2163       Non-Capitalized     Accountable         Commercial Car/Truck                         0          0                        6100     RT                
                                                     Leases                                                                                                      
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