Equipment Expenditure Types

Last Updated: February 2, 2022 12:35:39 PM PST

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.

Find answers, request services, or get help from our team at the UC San Diego Services & Support portal or call the Finance Help Line at (858) 246-4237.