Section 02.11A: Account Codes -- Supplies (20XXX)
General
These codes apply to acquisition of materials and supplies for use in an instructional or administrative department. They do not cover commodities purchased for resale or redistribution from established storerooms or inventories (see the 6XXXX series of account codes).
[1] Supplies
20200 Minor Equipment
Expenditures for tangible personal property that meets the following criteria:
- It has a unit value of less than $5,000.
- It is not consumed in the normal course of business.
- Its useful life exceeds two years.
This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department
(see account code 40190 - Library Purchases). It also excludes property listed
on the equipment inventory (see account code A8011 & 40101 - Equipment). For Information Technology related minor equipment, see
account codes 20201 - Computer, 20203 -
Printers, or 20204 - Other IT Related Peripherals.
