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Equipment Purchasing

Last Updated: September 26, 2017 10:29:14 AM PDT
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Learn more about purchasing general inventorial and non-inventorial equipment

UC San Diego has two types of equipment:

  1. Inventorial equipment has an acquisition cost of $5,000 or more and must be tracked as property through CAMS (Campus Asset Management System) and through UC San Diego’s financial system  
    Note: Firearms, government property, and UC San Diego vehicles registered with the DMV must be recorded and tracked as inventorial equipment, regardless of cost
  2. Non-Inventorial equipment has an acquisition cost of $4,999 or less 

Both types of equipment include items owned by or in the custody of UC San Diego that:

  • Are non-expendable
  • Stand alone
  • Have a normal useful life of one year or more
  • Qualify as tangible personal property (can be appraised for value and property that can generally be moved)

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Equipment Account Codes

When purchasing equipment, generally use one of the following account codes based on the type of equipment being purchased (all fall within the 639XXX and 649XXX series). 

Note:  It is important that you use the correct account code. The Government Accounting Standards Board (GASB) requires universities to depreciate all of their assets. You must accurately code purchases so UC San Diego stays in compliance with GASB regulations.

Inventorial Purchase

Account code           

Equipment over $4,999.99 (Inventorial)

649000

Accessories to Inventorial Equipment

649091

Equipment -  Improved

649035

Equipment - Replacement

649045

Fab Costs Excluded from Overhead, UC Owned (Taxable)

649610

Fab Costs Excluded form Overhead, Government Owned (Non-Taxable)

649611

Non-Inventorial Purchase

Account code

Equipment $1,500 - $4,999

639000

Equipment Repairs and Maintenance (Period of Performance specified) 

637163

Repairs, Alterations and Maintenance

637100

Non-inventorial Equipment

638100

Other Minor Equipment $200 - $1,499

638049

Rental of equipment

635300

Repair parts

638085

Processing Equipment Purchases

Orders for items defined as inventorial equipment must be placed using the iRequest process in Marketplace to ensure proper recording of the asset.  Do not purchase Inventorial Equipment using the Express Card.

In Marketplace, enter the following on the Goods iRequest:

  • Enter your supplier on the iRequest
  • Complete the product/service details 
  • In the 'Select one of the following from the list' drop-down, make sure to select 'None of the above apply’
  • Attach the equipment documentation 
  • Complete the Price Rationale section
  • Complete the Source Justification section if applicable 
  • After you have completed the iRequest and add it to your cart, select the appropriate Account Code in your shopping cart

 Note:  Completing Source Justification does not preclude you from having to complete Price Rationale.

Equipment and indirect costs

  • Expenditures for items defined as inventorial equipment ($5,000 or more, coded with accounts in the 649XXX series) are not included in the base used to calculate indirect costs (IDC) and therefore do not incur IDC.
  • Expenditures for items defined as non-inventorial equipment ($1,500 – $4,999, coded with accounts in the 639XXX series) are included in the IDC base and incur IDC.

UC San Diego Representative Contacts

  • Strategic Procurement: Submit an ASK case
  • Asset Management: Contact 858-534-6163 or eqm@ucsd.edu

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