Moveable Capital Equipment is tangible, nonexpendable, personal property purchased or borrowed long-term with a unit cost of $5,000 or more and a useful life greater than one year. Equipment fabrication or the aggregate of component parts are also subject to this threshold for the purpose of equipment capitalization. 

Please see the Movable Equipment Manual for more information and forms.

The Equipment Purchases- Supplemental Guidance provides guidance on what can be capitalized as equipment as well as some examples on how to set up purchase orders.