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


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).