Unless I missed something A-21 still defines equipment as anything
costing over $500, etc.  However, the April 28 issue of the NIH Guide, in
a section entitled "Commonly Asked Questions About Equipment Under Grants"
defers to the definition of equipment contained in 45 CFR Parts 74 and 92 which
defines equipment as

"tangible nonexpendable personal property having a
useful life of more than one year and an acquisition cost of $5,000 or more
per unit. However, consistent with organizational policy, lower limits may be
established.  GRANTEES MAY IMPLEMENT THE NEW DEFINITION (PROVIDED THEY DO SO
CONSISTENTLY ON AN ORGANIZATION-WIDE BASIS) EVEN THOUGH THE DEFINITION IN
THE COST PRINCIPLES MAY NOT YET CORRESPOND. (45 CFR PART 74.2 AND 74.34)"

 Does this now mean that the A-21 definition no longer applies?

Doug Wilkerson, Ph.D.           VOICE:  (419) 381-4252
Assoc. V.P. for Research        FAX:    (419) 381-4262
Professor of Pharmacology       e-mail: xxxxxx@GEMINI.MCO.EDU
Medical College of Ohio
3000 Arlington Ave.
Toledo, OH 43614