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
Supplies
- 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.