Skip Navigation
small NCES header image

Exhibit E-1.  Criteria for Distinguishing Equipment From Supply Items
 
Criteria for Distinguishing Equipment From Supply Items
This diagram was conceived by James Bliss, Ph.D., Assistant Superintendent for Business Services, Grandview Consolidated School District, Grandview, Missouri, and Stuart Graf, CPA, of the American Institute for Certified Public Accountants (AICPA).


Would you like to help us improve our products and website by taking a short survey?

YES, I would like to take the survey

or

No Thanks

The survey consists of a few short questions and takes less than one minute to complete.
National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education