0600. EQUIPMENT:

All expenditures for the purchase of articles, parts, or things of permanent nature which can be used continuously. Transportation and installation charges on equipment are a part of the cost of equipment and will be charged and classified as such. Items under $1,000.00 may be charged to supplies. Items not capitalized when they are replacement parts to a capitalized item may be charged to supplies.

0601. Office Equipment:

Expenditures for the purchase of equipment necessary for the proper operation of an office.
Examples: Desks, chairs, tables, bookcases, file cabinets, lamps, typewriters, pictures, etc.
For Purchase of Copying Equipment, see 0603.
For Office Equipment Services, see 0201.
For Office Supplies, see 0301.
For Office Equipment Rental/Lease, see 0401, 0624.

0603. Copying Equipment:

Expenditures for the purchase of copying equipment and any auxiliary equipment attached to the mainframe copier. Also to include installation or removal charges.
Examples: Mainframe copier, collators, sorters, stitchers, and Fax Machines.
For Purchase of Platemakers, see 0609.
For Copying Equipment Services, see 0203.
For Copying Equipment Supplies, see 0303.
For Copying Equipment Rental/Lease, see 0403, 0624.

0604. Data Processing Equipment:

Expenditures for the purchase of data processing equipment. To include all computers, software, peripheral equipment, terminals, unit record equipment, and all input devices for preparing punch cards, punch paper tapes, and magnetic tapes. Also included in this classification are specialized cabinets and racks when used in conjunction with data processing equipment and are of no value in other areas.
For Data Processing Service, see 0204.
For Data Processing Supplies, see 0304.
For Data Processing Equipment Rental/Lease, see 0404, 0624.

0605. Medical, Scientific, and Lab:

Expenditures for equipment of a medical, scientific, or laboratory nature.
Examples: Instruments, operating tables, Bunsen burners, sterilizer, microscopes, hospital beds, etc.
For Medical Equipment purchased for clients, see 0615.
For Medical, Scientific, and Lab Equipment Service, see 0230.
For Medical, Scientific, and Lab Supplies, see 0305.
For Medical, Scientific, and Lab Equipment Rental, see 0405.
Expenditures for fixtures and furnishings used in ranger stations, residences, dormitories, penitentiaries, or other state institutions or equipment other than for office use.

0606. Household, Laundry, Grounds Maintenance, Janitorial Equipment:

Expenditures for fixtures and furnishings used in ranger stations, residences, dormitories, penitentiaries, or other state institutions or equipment other than for office use.
Examples: Chairs, tables, dressers, refrigerators, garbage disposals, ranges, vacuum cleaners, similar furniture, air conditioners, grass mowers, bush hogs, burglar alarm systems.
For Household, Laundry, Grounds Maintenance or Janitorial Services, see 0206.
For Household, Laundry, Grounds Maintenance and Janitorial Supplies, see 0306.
For Household, Laundry, Grounds Maintenance and Janitorial Equipment Service, see 0230.


0607. Educational:

Expenditures for equipment for educational purposes used in schools, parks, playgrounds, or other educational or recreational centers. This is not to include ordinary equipment even though purchased for educational purposes.
For Educational Supplies, see 0307.

0608. Motor Vehicle - Passenger:

Expenditures for self-propelled vehicles for highway use.
Examples: Cars, trucks, and buses.
For Motor Vehicle Supplies, see 0308.
For boats, see 0616.
For Department of Transportation road equipment, see 0620.

0609. Printing:

Expenditures for all printing equipment.
Examples: Offset presses or cameras and optical equipment used in conjunction with printing. Also to include platemakers, binders, stitchers, folders, paper drills, and punches, collators, paper joggers, typesetters, addressographs, and any other equipment utilized in a production capacity in a print shop.
For Printing Supplies, see 0309.

0610. Microfilm, Microfile, and Microfiche:

Expenditures for the purchase of microfilm, microfile, or microfiche equipment.
For Microfilm, Microfile, and Microfiche Processing, see 0210.
For Microfilm, Microfile, and Microfiche Equipment Repair, see 0230.
For Microfilm, Microfile, and Microfiche Supplies, see 0310.
For Microfilm, Microfile, and Microfiche Equipment Rental, see 0416.

0611. Photographic and Audio-Visual:

Expenditures for equipment for or related to photography and audio-visual.
Examples: Cameras, lenses, light meters, tripods, projectors, tape recorders, etc.
For Photographic/Audio-Visual Equipment Repair, see 0230.
For Photographic/Audio-Visual Supplies, see 0311.

0612. Buses and Other Vehicles to Transport Children:

Expenditures for self-propelled vehicles to transport children.

0615. Client/Patient Program:

Expenditures for equipment purchased for client/patients. To include expenditures for rental payments for clients/patients when these payments are converted to purchases. For Case Services equipment purchases use appropriate equipment and case service code in 11XX series.

0616. Agriculture, Marine, and Forestry:

Expenditures for livestock, vehicles, and other inanimate equipment purchased for agricultural, marine and forestry purposes.
Examples: Tractors, plows, trailers, livestock, boats, etc.
For Agriculture, Marine, and Forestry Equipment Repair, see 0230.
For Agriculture, Marine, and Forestry Supplies, see 0316.
For Agriculture, Marine, and Forestry Equipment Rental, see 0416.

0617. Aircraft:

Expenditures for airplanes or new replacement airplane engines and related equipment.
For Aircraft Supplies, see 0308.

0618. Library Books, Maps, and Film:

Expenditures for library books, films, periodicals, historical or educational maps, magazines and other publications to be retained for permanent use. Includes audio and video materials retained for permanent use. Also includes educational cassettes, story tapes, and diskettes.

0620. Major Tools and Other Motorized Equipment:

Expenditures for major tools and motorized equipment not otherwise classified. To include road equipment purchased by the Department of Transportation.
Examples: Table saw, chain saw, forklift, grass mowers, bush hog, generators, etc.

0623. Capital Lease Executory Cost-Equipment:

Use this code to pay executory costs such as insurance, maintenance and taxes. This object code should be used to pay any other charges which are not principal and interest on capital lease or installment purchases agreements. Use object codes 0624 and 0625 for the principal and interest portions of the payment.

0624. Capital Lease Principal Payments-Equipment:

Use this object code to pay non-State parties for the use or right of possession of equipment under capital leases or installment purchases. Do not use this object code to pay another State agency. Use this object code for principal payments only-not for interest payments, executory costs, or payments on operating leases. See the State Treasurer's Office Lease Reporting Package for definitions of capital and operating lease. Before you use object 0624, the Comptroller General's Office must have a copy of the amortization schedule on file.

Use object code 0824-not-0624 for principal payments on obligations under the State Treasurer's Office Master Lease Program.

Use object code 0811-not 0624 for principal payments on Installment Purchase Program Notes.

Use other 06xx object codes only for outright purchases-not capital leases.

Also see 0401, 0403, 0404, 0405, and 0416 for payments on operating leases (rent).

Also see 0625 for Capital Lease Interest Payments- Equipment.

0625. Capital Lease Interest Payments-Equipment:

Use this code to pay interest to non-State parties on capital leases or installment purchases of equipment. See the State Treasurer's Office Lease Reporting Package for the definition of a capital lease. Do not use this object code for payments to other State agencies or for executory costs. Use object code 0825-not-0625 for interest payments on obligations under the State Treasurer's Office Master Lease Program. Use object code 0812-not 0625-for interest payments on Installment Purchase Program Notes.

0626. Exhibits and Collection:

 Expenditures for antiques, collections, exhibits, paintings, fossils, artifacts, and other items purchased for or used in displays in museums and archives.

0627. Law Enforcement Equipment:

Expenditures for the purchase of law enforcement equipment. To include guns, bomb tanks, surveillance equipment, drug dogs, etc.

0628. Television/Radio Engineering Equipment:

Expenditures for television, radio and related engineering equipment.
Repairs for this equipment should be charged to 0230 - General Repairs.

0635. Communications Equipment:

Expenditures for equipment of a communications nature for law enforcement, aircraft, automobile, administrative, mobile or fixed station.
Examples: C. B. radios, walkie-talkies, mobile radios, cellular phones and related equipment.

0640. Telephone:

Expenditures for the purchase and/or lease/purchase of office telephone equipment. This includes telephones and all peripheral equipment needed to install a telephone system in an office.
For telephone line charges, see 0216.
For purchase of additional or replacement telephones, see 0301.
For travel related telephone charges, see 0506 or 0516.

0651. Factory Equipment:

Capitalized expenditures for equipment used in the manufacturing process.
Examples: Drill Press, Stamping Machine, etc.
For Factory Supplies, see 0351.
For Factory Services, see 0251.
For Raw Materials, see 0902.
For Equipment Repairs, see 0230.
For Equipment Repair Parts, see 0321.

0690. Equipment - Lump Sum:

Used by colleges and universities to draw down appropriations for equipment.

0699. Other Equipment:

Expenditures for equipment not otherwise classified.
Examples: Storage buildings, gazebos, fences, etc.