Some class codes, such as 203, Servers, Minicomputers, have been newly identified as controlled in preparation for an increase in the capitalization threshold on September 1, 2001. The distinction between scientific and medical equipment has been removed, but the class codes for the equipment itself have been expanded from four to 59. Heavy equipment has been divided into several class codes. Vehicle class codes have been expanded from 14 to 19, and some of the existing class codes have been redefined due to vehicle fleet management revisions. Boats have been redefined so that motors are not included with boats and ferries.
Rowboats have their own class code.
Furniture has an additional code for personal furniture. PC peripheral class codes have decreased from three to one. Phone equipment has been consolidated, leaving one class code for phone systems and another for other phone equipment. The controlled class code list has been increased to include servers, minicomputers, microcomputers, printers and certain medical, scientific and laboratory equipment. A SPA program is in place that will convert some of the existing class codes to the revised class codes as listed below.