Spreadsheet: 0081c4ff-12f8-4e46-a763-93e84f382ce3
Sheet: Appendix C- Supplies & Equip  

SUPPLIES AND EQUIPMENT:
Supply Items:
 | An item should be classified as a supply if it does not meet all the stated equipment criteria below.
Equipment Items:
 | An equipment item is any instrument, machine, apparatus or set of articles that meets all of the
 |  | following criteria:
 | 1 | It retains its original shape, appearance, and character with use.
 | 2 | It does not lose its identity through fabrication or incorporation into a different or more complex unit or substance.
 | 3 | It is nonexpendable; that is, if the item is damaged or some of its parts are lost or worn out, it is more feasible to repair the item than to replace it with an entirely new unit.
 | 4 | Under normal conditions of use, including reasonable care and maintenance, it can be expected to serve its principal purpose for at least one year.
TO DETERMINE IF EQUIPMENT IS CODED AS A SUPPLY (Object 600's) OR PROPERTY (Object 730's):
 | If the answer to ANY of the following is "NO", then the item is classified as a supply (Object 600's).
 | 1 | Does the item last more than one year?
 | 2 | Is it appropriate to repair rather than replace the item?
 | 3 | Is the item an independent unit rather than being incorporated into another unit item?
 | 4 | Is the cost of tagging and inventory a small percent of the item cost?
 | 5 | Does the item exceed the minimum dollar value (capitalization threshold) mandated by state or other governmental unit (with due regard for group control of some items)?  The capitalization threshold for Nevada Department of Education is $5,000.
 | Note: | If "YES" to all questions 1-5, the item should be classified as property (Object 730's).
Supplies/Equipment of higher value but below the $5,000 capitalization threshold will be coded as follows:
 | 612 | Supplies/Equipment - Non-information technology supplies and equipment of higher value but below the capitalization threshold.
 | 652 | Supplies/Equipment - Information Technology Related - Items of higher value but below the capitalization threshold.
For those contemplating the different levels of control available, here is a brief summary of some suggestions:
SELECTING THE LEVEL OF CONTROL FOR SUPPLIES AND EQUIPMENT:
 | 1 | Little or no control after purchase.  Items in this category are of such little value that the cost of implementing procedures to safeguard them, monitor their use, or track their location and condition are not justifiable.  Such items include staplers and wastebaskets.
 | 2 | Group control.  Items in this category are of little individual value but taken as a group are valuable enough to justify the cost of providing some type of control over their safety, use, location, and condition.  Such items include chairs and school desks.
 | 3 | Individual control.  Items in this category are of sufficient value to justify applying control measures to each individual item.  Such items usually include all relatively expensive pieces of equipment, although the minimum value of such equipment may vary with the school district.
 | Note: | How to control an item is relevant not only to equipment but also to certain stocks of supplies.  For example, any large stock of supplies - such as instruction supplies, food, or custodial supplies - should be periodically counted and checked for damage, deterioration, and pilferage.  Thus, the level-of-control issue applies to all tangible goods of any significant value to the school district.  Additionally, some programs may dictate the level of control for items funded by the program.
 |  | 2009-06-01 00:00:00