fbcaccb2_ure_Objects_and_Subobjects_htm__Definition
[Obj] 06 [Expenditure Type] Equipment--Capitalized [Definition] 
Capitalized equipment consists of movable items which have all of the following characteristics: A life expectancy of one year or more; A first cost or initial value of $5000 or more, regardless of funding source; and An identity which does not change with use. For assistance with goods and services object coding see also the tables below.
70.09_Expenditure_Objects_and_Subobjects.htm
Definition