Identifying Inventorial Equipment

Use the information in this section to determine the category of equipment.

Note: Refer to the UCSC Equipment Management Examples List for definitions of Inventorial and Non-Inventorial Equipment and components, as needed.

• Determine the value: deduct cash discounts (other than trade-in discounts), include tax, freight, installation and US customs charges. If the value is over $5000.00 it IS an inventorial item.

Components
Supplies and Attachments on Initial Order
Exceptions that ARE Inventorial
Exceptions that are NOT Inventorial Regardless of Cost
Parts of Buildings and Structures
Trade-ins
Fabrications

Components

Note: Components are also known as attachments.

• If the item costs $5000 or more, will permanently increase the value of a SPECIFIC piece of university-owned equipment and is not complete in itself, it is known as a component. The UC Property Number of the specific piece of equipment being enhanced must be referenced in the requisition. The value of the component will then be added to the value of the equipment. Components have their own account number 007110.

Supplies and Components on Initial Order

• All supplies ordered on the same purchase order as an item of inventorial equipment (including software) are considered the initial complement of supplies and are added to the value of that equipment. (Refer to Equipment Management Account Codes List for specific account codes to use.) If ordered on a separate purchase order, supplies are not added to the value and a supplies account number must be used.
   
• Components or parts of a system ordered on the same PO as the main unit of equipment, regardless of price, are added to the value of that equipment. If ordered on a separate PO, the Components section, above, applies.

Example: A new computer is ordered ($5100 = inventorial equipment). The same PO includes a printer ($600 = component) with a replacement cartridge ($75=supplies) and a zip drive ($120 = component) with five zip disks ($60 = supplies). All items on the PO are added to the equipment value ($5955.00 plus tax, shipping, etc.).

• Use the account number for initial supplies and components for this category of inventorial items.

Exceptions that ARE Inventorial

• Firearms, regardless of cost
   
• Equipment acquired under contract and grants that set a dollar limit of less than $5000 for inventorial items.
  
• Vehicles, including boats, are inventorial regardless of value. See UCSC Equipment Management Examples List for exceptions.

Exceptions that are NOT Inventorial Regardless of Cost

• Consumable and expendable supplies
• Standard office furniture
• Replacement parts that do not extend the life or increase the value of the equipment
• Mattresses
• Mayo instrument stands
• Sectional slide file cabinets
• Linen hampers
• Microtome knives
• Diamond knives
• Regulators (flow type valves)
• Platinum crucibles
• Medical transducers, except ultrasonic transducers
• Equipment components
• Surgical loupes
• Surgical instruments contained in sterile wrap procedure trays, such as scissors, retractors, needle holders
• Laser tubes

Parts of Buildings and Structures

The following, while not Inventorial Equipment, are considered part of the building value (asset). Please contact Plant Accounting if you have any questions about building add-ons.

• Items of equipment normally classified as inventorial that are permanently built in or installed, the removal of which would impair the building or structure
   
• Items of equipment permanently built in or installed which, if removed, would be substantially reduced in value
   
• Items of equipment that provide general services to more than one department
   
• Heat distribution systems servicing only the building in which the equipment is installed. Central heating plants that service more than one building are reported under planned distributing systems as a complete unit
   
• Electric distribution systems within the building or structure, including all permanently attached lighting fixtures, distribution panels, and other such equipment
   
• Water distributing systems including all piping, plumbing, drains, and fixtures
   
• Telephone and intercommunication wiring systems, but excluding intercommunication stations that operate independently of wiring systems
   
• Fire protection systems, including all fire alarm systems, boxes and gongs, sprinkler systems, and other fire fighting apparatus that is permanently installed
   
• Air conditioning, air purification and dust collection systems, excluding unit air conditioners and dust collection units
   
• Compressed air and industrial medical distributing systems, but excluding generating or compressing equipment that serves only one department
   
• Railroad trackage within a building or structure
   
• Elevator shafts and elevators
   
• Crane runways, but excluding the cranes and operating mechanisms
   
• Pits and special foundations
   
• Mechanically operated doors
   
• Venetian blinds, awnings, shades, drapes, wall-to-wall carpeting, and similar items
   
• Any facility changes, the total cost of which is $4999 or less, including the construction, alteration or demolition of structures or fixed equipment, changes to utility outlets, the extension of existing utility outlets, the construction and/or installation of shelves, hangers, hooks, bulletin boards, directories, and signs which are attached to the wall, the initial installation of venetian blinds and window shades, and changing of windows from transparent to translucent or opaque glass or vice versa
  

Trade-ins

• When a Requisition involves a trade-in of a piece of inventorial equipment, ALL items on the Requisition that are affected by the trade-in must be coded with the account code 007130. The buyer must enter the "after-discount" price of the new item in the price field of the Requisition. The line item text needs to include the following information:
  
  - Full, pre-discounted value of the equipment
  - Amount of the trade-in discount
  - UC Property Number of the equipment being traded

Fabrications:

1. Send an Equipment Inventorial Materials Request (EIMR) to Equipment Administration when you initiate a fabrication.
    
2. Include, with the EIMR, a description of the item to be fabricated, a FOAPAL, the estimated cost and the estimated completion date.
    
3. Equipment Management will assign an EIMR number to the fabrication. When a fabrication is completed, send an EIMR stating that the item is complete and provide the total cost. Itemize the total cost specifying either supplies, labor or material for each item.