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Equipment Account Codes

When you purchase equipment, accessories, or fabrications for your department, you must use specific account codes.

UCSD 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 UCSD’s financial system.
  2. Non-inventorial equipment has an acquisition cost of $1,500-$4,999 and must be tracked only through the financial system, or the elective module in CAMS.

Both types of equipment include items owned by or in the custody of UCSD that:

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

Purchasing equipment

When you purchase equipment, you will generally use one of nine account codes, all within the 649XXX or 639XXX series. Check the table below for account codes you need for your type of equipment purchase.

Purchase Account code
Inventorial equipment, general 649000
Non-inventorial equipment, general 639000
Inventorial equipment, computer-related 649900
Non-inventorial equipment, computer-related 639900
Accessories 649091
Inventorial fabrication, UC-owned (taxable) 649610
Non-inventorial fabrication, UC-owned (taxable) 639610
Inventorial fabrication, government-owned (non-taxable) 649611
Non-inventorial fabrication, government-owned (non-taxable) 639611

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 UCSD stays in compliance with GASB regulations.

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.
  • As of July 1, 2006, 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.