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Policy and Procedure ManualChapter 350, Supplies and Equipment Responsible Department: Materiel
Management This section explains how equipment is classified as inventorial or noninventorial by the Equipment Management Department. A. Background All equipment owned by the University, or that is in the care and custody of the University, is classified as inventorial or noninventorial. The Equipment Management Department determines the classification at the time the equipment is ordered or at the time the acquisition document (Gift/Private Grant Acceptance Report, Equipment Loan Agreement, etc.) is processed. Records of inventorial equipment are used for accounting, budget, and fiscal reporting purposes. B. Inventorial equipment Generally, equipment is classified as inventorial if it has an acquisition value of $1,500 or more, is free standing, and has a normal life expectancy of one year or more. In addition, the items listed in 1-6 below are inventorial. 1. Firearms regardless of cost. 2. Furniture with an acquisition value of $1,500 or more that is free standing and has a normal life expectancy of one year or more. Modular furniture is not considered inventorial. 3. Equipment acquired under a contract or grant that sets a dollar limit of less than $1,500 for inventorial items. 4. Equipment acquired from the State Department of General Services, Office of Surplus Property, having a fair market value of $1,500 or more. 5. The small initial complement of supplies and noninventorial accessories acquired with and needed to put an inventorial equipment item into operation. Spare parts or subsequently acquired replacement parts are not added to the value of the equipment unless they extend the life of the equipment or increase the value of the equipment. 6. A component part, an intricate functioning part of the equipment, that modifies existing inventorial equipment if the cost of the part is $1,500 or more. C. Theft-sensitive items The following items, previously designated as inventorial by exception, are classified as theft sensitive if the acquisition value is less than $1,500. Departments have the option of tracking or not tracking in the Capital Asset Management System (CAMS) the theft-sensitive items listed below. Departments are responsible for the monitoring and control of theft-sensitive items, tracked or not (see Sections 380-17 and 330-95).
D. Noninventorial equipment The following items are classified as noninventorial, except when otherwise required under the terms of a contract or grant. 1. The following items regardless of cost: a. Consumable and expendable supplies. b. Systems office furniture (e.g., modular furniture). (Furniture that is free standing and has an acquisition value of $1,500 or more is considered inventorial.) c. Replacement parts that do not extend the life or increase the value of the equipment. d. Mattresses. e. Mayo instrument stands. f. Sectional slide file cabinets. g. Linen hampers. h. Microtome knives. i. Diamond knives. j. Regulators (flow-type valves). k. Platinum crucibles. l. Glass, cloth, plastic, and rubber products. m. Medical transducers. n. Disk packs, chips, circuit boards, memory boards. 2. Parts of buildings and structures, as: a. Items of equipment normally classified as inventorial that are permanently built in or installed, the removal of which would impair the building or structure. b. Items of equipment permanently built in or installed, which, if removed, would be substantially reduced in value. c. Items of equipment that provide general services to more than one department. d. Heat distributing systems servicing the building in which the equipment is installed. Central heating plants that service more than one building are reported under plant distributing systems as a complete unit. e. Electric distribution systems within the building or structure, including all permanently attached lighting fixtures, distribution panels, and other such equipment. f. Water distributing systems including all piping, plumbing, drains, and fixtures. g. Telephone and intercommunication wiring systems, but excluding intercommunication stations that operate independently of wiring systems. h. Fire protection systems, including all fire alarm systems, boxes and gongs, sprinkler systems, and other fire-fighting apparatus that is permanently installed. i. Air conditioning, air purification, and dust collection systems, excluding unit air conditioners and dust collection units. j. Compressed air and industrial medical distributing systems, but excluding generating or compressing equipment that serves only one department. k. Railroad track within a building or structure. l. Elevator shafts and elevators. m. Crane runways, but excluding the cranes and operating mechanisms. n. Pits and special foundations. o. Mechanically operated doors. p. Venetian blinds, awnings, shades, drapes, wall-to-wall carpeting, and similar items. q. Any facility changes, the total cost of which is less than $35,000, including the construction, alteration, or demolition of structures or fixed equipment, changes to utility outlets, the extension of existing utility outlets, the construction and/or installation of shelves, hangers, hooks, bulletin boards, directories and signs that are attached to the wall, the initial installation of venetian blinds and window shades, and changing of windows from transparent to translucent or opaque glass or vice versa. Copyright © 2006 The Regents of the
University of California, Davis Campus. All Rights Reserved. |
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