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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
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Subpart A - Acronyms and Definitions |
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Acronyms |
§ 200.33 - Equipment.
Latest version.
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§ 200.33 Equipment.
Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. See also §§ 200.12 Capital assets, 200.20 Computing devices, 200.48 General purpose equipment, 200.58 Information technology systems, 200.89 Special purpose equipment, and 200.94 Supplies.