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Saint Paul Public Schools, District 625
360 Colborne Street
Saint Paul


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Equipment and Supply Quick Guide

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.