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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

Appendix E—Criteria for Distinguishing Equipment From Supply Items

This appendix discusses the importance of distinguishing between supplies and equipment and suggests criteria for making that decision.

Reasons for Distinguishing Between Supplies and Equipment

The Disadvantages of a Supply/Equipment List

Criteria for Distinguishing Supply and Equipment Items

Distinguishing Between Built-In and Movable Equipment

Selecting the Level of Control for Supplies and Equipment


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