How do other institutions code photomask?  As equipment or non-expendable
supply?  These are photomasks used in the electronics field, to produce
substrates for multichip modules, similar to photomasks used for IC chips.

The Univ. of Arkansas still uses $500/1 year rule and our photomasks cost
around $900 each.  They do last more than a year (hard to wear out) and
will suffer from technological obsolescence (outdated design) before they
are broke.  If classified as equipment, we save on OH (which the PI
wants), but then have to tag and track and go through a Byzantine process
to get it off the books.  Obviously not coding them as equipment makes
everyone else's job easier, at the expense of OH.

Thanks for your suggestions.

Doug Wilde
xxxxxx@engr.uark.edu