---
title: "Equipment Object Codes"
canonical: "https://kb.uconn.edu/space/FPB/10868425362/Equipment%20Object%20Codes"
format: markdown
---
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| **Type of Equipment** | **Over $5K** | **Over $5K Federally Funded*** | **Over $5K** **Federally** **Owned*** | **Over $5K Other Owned*** | **Under $5K** |
| **IT Equipment** | 8202 | 8205 | 8210 | n/a | 8306/8307** |
| **General Equipment** | 8215 | 8220 | 8225 | 8293 | 8306/8307** |
| **Equipment Installation Services w/8202, 8215, 8205, 8220****** | 8217 | 8222 | n/a | n/a | n/a |
| **Motor Vehicles** | 8230 | 8235 | 8240 | n/a | 8310 |
| **Computer Software License**   
**(Per license cost, 3 or more year life)** | 8245 | 8250 | n/a | n/a | n/a |
| **Internally Generated Software** | 8255 | n/a | n/a | n/a | n/a |
| **Software Installation/Design Services** | 8248 | 8253 | n/a | n/a | n/a |
| **Artwork and Collections** | 8260 | n/a | n/a | n/a | 8320 |
| **Artwork Installation/Design Services** | 8261 | n/a | n/a | n/a | n/a |
|  |  |  |  |  |  |
| **Type of Attached Equipment***** | **Over $100K** | **Over $100K Fed Funded*** |  |  | **Under $100K** |
| **Attached Equipment: Buildings** | 8270 | 8272 | n/a | n/a | 8325 |
| **Attached Equipment Buildings: Installation/Design Services** | 8271 | 8273 | n/a | n/a | 8326 |
| **Attached Equipment: Nonstructural** | 8275 | 8277 | n/a | n/a | 8325 |
| **Attached Equipment Nonstructural: Installation/Design Services** | 8276 | 8278 | n/a | n/a | 8326 |

- *To see if one of these object codes is appropriate, click on the account number to open up the account record, and look at the **Equipment Ownership Code** on the **UConn Contracts and Grants** tab.
- **Use *8306 *to identify **Controllable Property** assets only; otherwise use *8307*.
- ***Use these object codes only if removing the equipment will cause permanent damage to the building or nonstructural asset (outside). Otherwise, use the regular equipment object codes.
  - *Exception*: Attached artwork is always coded as artwork (*8260, 8261*).
- ****These should only be used if paying for services at the same time as buying equipment.

  
**Capital Equipment**

Capital equipment is defined as tangible, non-expendable, personal property having an anticipated life of one year or more with a unit acquisition cost of $5,000 or greater. Equipment is capitalized and depreciated on the University's financial statements. Capital equipment includes, but is not limited to, furnishings, scientific apparatus, machinery, library volumes, artwork, motor vehicles, boats, and livestock.

Field representatives in the Inventory Control unit of the Accounting Office affix bar-coded inventory tags to newly acquired capital equipment. Inventory Control is responsible for the annual physical inventory (count) of the equipment and manages the equipment inventory data in the Capital Asset Management (CAM) module in the Kuali Financial System (KFS). 

  
**Improvements/Additions to Existing Capital Equipment**

When capital equipment is enhanced to add additional functionality or to extend the useful life, the cost of the enhancement will be added to the existing capital equipment. Please note the tag number on the requisition or the PCDO document. The object code used to purchase the improvement/addition should be the appropriate capital equipment object code.

  
**Computer Software License**

Computer Software Licenses are included with initial purchases, upgrades, or renewals of software application programs or licenses with a useful life of 3 or more years and a cost of $5,000 or more. Includes initial installation costs and modifications to software. Does not include annual renewals or ongoing software support costs. If the software is part of an equipment installation and is essential for the equipment to operate, it may be coded as part of the equipment.

  
**Attached Equipment**

Capital equipment that is permanently attached to a building, where removing it would cause permanent damage to the building, is considered Attached Equipment. Attached equipment purchases should be coded to** *****827x***** if $100,000 or more **and ***8325***** if under $100,000**.

  
**Controllable Property**

Controllable Property assets have a cost under $5,000 and include **all** computers (desktops, laptops, iPads, and Notebooks) as well as other types of equipment deemed by the department to be controllable, such as audiovisual equipment, televisions, projectors, communication equipment, cellular phones, data processing equipment, computer peripherals, scanners, and cameras.

Controllable Property Assets are created by Inventory Control based on purchases using object code *8306* in KFS. Controllable Property tags are sent to departments when Purchase Orders and ProCard records are created. The department is responsible for affixing the tags to the equipment.

It is the responsibility of the individual departments to maintain their Controllable Property asset listing. This includes performing a physical inventory of Controllable Property at least once annually. Once the assets have been entered into KFS, a list of your department's Controllable Property assets may be obtained using the WebFocus Standard Report "Controllable Property."

This standard report can be found at **Standard Financial Reports > Standard Reports > Capital Assets > Controllable Property**.

Object code* 8307* should be used for equipment under $5,000 that is not considered Controllable Property.

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