Unless the purchase price is $5K or more, we treat it as supplies and
materials.

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
Marie F. Smith
Manager of Grants Administration
Institute of Ecosystem Studies
PO Box AB, 65 Sharon Turnpike
Millbrook, NY 12545
Tel: 845-677-5343
Direct Line: 845-677-7600 x 112
FAX: 845-677-5976
E-mail: xxxxxx@ecostudies.org

-----Original Message-----
From: Kent Walker [mailto:xxxxxx@UNC.EDU]
Sent: Tuesday, January 09, 2001 10:00 AM
To: xxxxxx@HRINET.ORG
Subject: Fabrication/Construction of Equipment

Do any of you have policies covering the construction/fabrication of
equipment items from piece parts?  If your institution uses the $5000
definition for equipment acquisitions do you apply your F&A rate to
component items below that threshold?  Are the items/components below
$5000 treated as supplies in your accounting system?  I would appreciate

hearing from anyone willing to discuss your process for dealing with
this issue.  Please contact me directly at xxxxxx@UNC.edu or call
me at 919-962-1353.   Thanks for your help.

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