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Accessories, Freight, and Equipment Value

Learn when accessories and freight are considered part of the value of inventorial equipment.

Acquisition cost

Freight and qualifying accessories are included in the acquisition cost of equipment even though they aren't usually considered equipment.

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.

All equipment items are either owned by or in the custody of UCSD, and must meet the following requirements:

  • Are non-expendable (can't be used up)
  • Stand alone
  • Have a normal useful life of one year or more
  • Qualify as tangible personal property (can be appraised for value

Firearms, government property, and UCSD vehicles registered with the DMV must be recorded and tracked as inventorial equipment, regardless of cost.

Line item on purchase order

Freight costs are automatically added to the value of an equipment item when freight is included as a line item on a UCSD purchase order.

When to add freight costs

You must add freight costs to the value of an equipment item when:

When to add accessory costs

You must add the cost of an accessory to the value of an equipment item when:

  • The accessory permanently increases the value of the existing equipment.
  • The accessory permanently increases the useful life< of the existing equipment.
  • You meet the accessory threshold of $5,000 or more.
    Note: Parts or components valued at less than $5,000 are not included in the value of equipment and should be expensed as non-capital items.

To add an accessory, see How to Add Accessories to Existing Equipment.

Note: This page has a friendly link that's easy to remember: http://blink.ucsd.edu/go/freight