fbcaccb2_ure_Objects_and_Subobjects_htm__Definition
[Expenditure Type] Included [Definition] 
In addition to the above characteristics, the definition of capitalized equipment includes the following: Fabricated materials for equipment if the items meet the criteria indicated above. Accessories or attachments are equipment if the original item was considered equipment and if the attachments or accessories are not replacements for worn out or damaged parts and can only be used with that piece of equipment.
70.09_Expenditure_Objects_and_Subobjects.htm
Definition