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SIF AssociationCCSSO

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Common Attributes

Core Entities

Machinery And Equipment (machineryAndEquipment)


Source: Financial Handbook
Tangible property of a more or less permanent nature, other than land, buildings, or improvements thereto, that is useful in carrying on operations. Examples are machinery, tools, trucks, cars, buses, computers, purchased software, furniture, and furnishings. Criteria to distinguish whether a purchase is a supply or a piece of machinery or equipment can be found at


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Machinery And EquipmenttypeCapital Asset


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National Center for Education Statistics -
U.S. Department of Education