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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).

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