Departmental personnel who are responsible for processing invoices and vouchers should be thoroughly familiar with the object and classification codes and with the definition of equipment as stated below. These are items not meeting the minimum cost figure but purchased as components of an initial equipment purchase. Sensitive Minor Equipment . These items will be included on the annual departmental equipment inventory and should be tagged . Equipment generally retains its original appearance and shape with use extending beyond one year.
Equipment is non-expendable.
If the article is damaged or parts are worn out, it is usually more feasible to repair the equipment than to replace it. Maintenance of Identity . Equipment does not lose its identity when it is incorporated into a different or more complex unit. Supplies and Materials . Accessory Items .