It depends. If the total value of the new components is $5K or greater and they add enhancements and functionality with a useful life greater than one year that improves the functionality of the original equipment, the cost of the modifications can be added to the fabrication. However, if their total value is less than $5K or they only keep the equipment operational at its original performance level, the components are charged as supplies and not added to the fabrication. See the Sponsored Projects Property Control Manual for more details.