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Equipment Expenditure Types

When you purchase equipment, accessories, or fabrications for your department, you must use specific Expenditure Types.

Inventorial Equipment are all items meeting the following criteria and must be tracked in both CAMS (UC San Diego’s campus asset management system) and OFC (Oracle Financials Cloud, UC San Diego's financial information system).

  • Qualify as tangible personal property with an acquisition cost of $5,000 or more
    (includes gifts and transfers of equipment at this value)
  • Have a normal useful life of one year or more
  • Are non-expendable
  • Stand alone
Non-inventorial equipment, which does not meet the criteria above, are tracked in OFC (Oracle Financials Cloud, UC San Diego's financial information system).

Note that firearms, government property, certain "theft-sensitive" items, and vehicles registered with the DMV must be recorded and tracked, regardless of cost.

 

Purchasing Equipment

When you purchase equipment, you will generally use one of the following Expenditure Types.

 

Inventorial Equipment (to be capitalized and depreciated)

Expenditure Type

Description

Expenditure Category

OFC Account Code

163001 - CIP - Equip Fab Materials and Labor

CIP- Equip Fabrication Materials and Labor

UCSD Equipment

163001

163001 - CIP - Fabrication Components and Supplies

CIP Fabrication Components and Supplies

UCSD Equipment

163001

163001 - SIO IDG Fabrication Costs

SIO IDG Fabrication Costs-no IDC

UCSD Equipment

163001

163001 - SIO LDL Fabrication Costs

SIO LDL Fabrication Costs-no IDC

UCSD Equipment

163001

163001 - SIO MPL Fabrication Costs

SIO MPL Fabrication Costs-no IDC

UCSD Equipment

163001

163001 - SIO MSDC Fabrication Costs

SIO MSDC Fabrication Costs-no IDC

UCSD Equipment

163001

163003 - Inventorial Equipment

Capital Exp - Inventorial Equipment

UCSD Equipment

163003

163003 - Inventorial Equipment for Bookstore Recharge

Capital Exp - Inventorial Equipment for Bookstore

UCSD Equipment

163003

 

Non-Inventorial Equipment (to be expensed)

Expenditure Type

Description

Expenditure Category

OFC Account Code

522301 - Equipment less than $5K

Equipment less than $5K

Operating Expenses

522301

522301 - ICA Apparel and Soft Goods

ICA Apparel and Soft Goods

Operating Expenses

522301

522301 - ICA Sports Supplies and Equipment

ICA Sports Supplies and Equipment

Operating Expenses

522301

522303 - Furniture less than $5K

Furniture less than $5K

Operating Expenses

522303

522304 - Fab-Remotely Deployed Equipment - EQ

Fab-Remotely Deployed Equipment

UCSD Equipment

522304

522305 - Fabrication-Rem Dplyed Equip Non-Ca - EQ

Fabrication-Rem Dplyed Equip Non-Ca

UCSD Equipment

522305

522306 - Remotely Deployed Equipment - EQ

Remotely Deployed Equipment

UCSD Equipment

522306

522307 - Rmtly Deployed Equip Pur Out of Ca - EQ

Rmtly Deployed Equip Pur Out of Ca

UCSD Equipment

522307

522308 - Safety, Fire and Environmental Supply

Safety, Fire and Environmental Supply

Operating Expenses

522308

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.

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