Equipment and Supply Quick Guide

Capitalized Equipment

  • Meet all the following conditions:

    • Physical items made of non-expendable material
    • Cost of $5,000 or more per unit or system
    • Minimum useful life of four years or more
    • Retains its original shape and appearance with use
    • Does not lose its identity with incorporation into a different or more complex unit

    Capitalized equipment requires inventory tags

Portable and Attractive Supplies

  • Meet any of the following conditions:

    • Cost between $1,000 - $4,999 per item or assembly
    • Federally funded, costing $0 - $4,999 per item or assembly and at risk for theft
    • Computers and printers
    • LCD projectors
    • Power tools
    • Cameras
    • Small appliances (mini-fridge, lab gear, FaCS appliances)

    Portable and attractive supplies require inventory tags


    • Not equipment
    • Not a portable and attractive supply
    • Consumable within three years
      • Classroom library
      • Instructional manipulatives
      • Montessori materials

    Items deemed portable and attractive that do not meet the formal definition, can be marked with a red “Property of St. Paul Public Schools” stickers.

    Supplies do not require inventory tags unless purchased with federal funds.

  • See specific referenced procedures for exceptions, full details, and steps.

Last Modified on October 23, 2018