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Capital v. Non-Capital Property

Capital Equipment includes a unit of equipment* that is not permanently affixed to buildings and has a useful life greater than a predefined number of years. This includes custom built items and their “children." Equipment with a cost greater than $5,000 will be assigned a unique identification tag. The purchase of all capitalized equipment needs to go through Purchasing & Strategic Contracting.

Capital items must be “received” in UMass BuyWays (Job Aid) once they arrive on campus.

Non-Capital Equipment includes sensitive equipment and other equipment with a unit cost greater than $1,000 that does not meet capital equipment specifications because its unit cost is also less than $4,999.99. Non-capital equipment will be assigned its own unique identification tag.

Electronic, non-capital equipment is tracked at a value of $100 but less than $5,000.

*A unit of equipment is defined as an individual item or a group of items which is usable for its intended function and which cannot be separated without diminishment in the usability of the item for its intended purpose.