Kent:

 We purchase the parts (costing less than $5,000) as supply items.
When the equipment is fabricated (and the total cost of parts exceeds
$5,000) and the equipment is added to our equipment inventory, the supply
charges are transferred to the equipment category.

Charles Kaars
Assistant Vice President
xxxxxx@research.buffalo.edu
voice:716-645-2977 ext. 101
fax:716-645-3730

-----Original Message-----
From: Kent Walker [mailto:xxxxxx@UNC.EDU]
Sent: Tuesday, January 09, 2001 1:00 PM
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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