67xxxx: Plant and Equipment - Minor Acquisitions

This G/L account should be charged with purchases that do not meet the capitalization criteria as outlined in GAP 200.050, Plant & Equipment Capitalization, related to the first cost of the following:

• Roads, sidewalks, bridges, tunnels, trestles, parking lots, guard railings, etc. intended for pedestrian, vehicle or storage use; also, the first cost of metal standards, poles, brackets, fixtures and wiring for outside lighting of these facilities
• Fences, including lighting fixtures and wiring which are an integral part thereof
• Applicable architectural engineering, drafting and other expert services; and the cost of clearing, excavating, filling and grading applicable to the construction of facilities charged to this G/L account
• Expenditures for initial landscaping - including initial seeding and top soil; initial sodding, trees and shrubs; and artificial lakes, dams, dikes and retaining walls.

This G/L account should not be charged with the following:

• Expenditures for reseeding or resodding (charge G/L account 680200)
• Expenditures for repairing or repaving roads, sidewalks, etc. (charge G/L account 680200)
• Expenditures for parking apparatus such as ticket gates (charge G/L account 672500)

This account should be charged with purchases that do not meet the capitalization criteria as outlined in GAP 200.050, Plant & Equipment Capitalization, related to the first cost of basic building structures. Examples of basic building structures include building foundations, outside walls (or siding), sub-flooring, rough ceilings, interior walls of a load-bearing character, roofs (excluding coverings), elevator shafts, stairs and railings, and other such integral or structural components. This G/L account should also be charged with applicable cost of building permits, architectural engineering, drafting and other expert services attributable to the construction of the building; the cost of clearing, excavating, demolishing previously utilized buildings (net of any salvage value received), filling and grading attributable to the construction; and extraordinary costs which are an inherent construction risk, such as rock blasting, piling, etc. This G/L account should not be charged with the following:

• Extraordinary cost incidental to the erection of a building, such as those due to strike, flood, fire or other casualty (charge appropriate expense G/L account)
• Cost of incomplete construction that is subsequently abandoned, including cost of demolition of such partially completed construction and related clean up
• Expenditures for demolishing a building or structure or removing the facility from the property tax roll (charge appropriate G/L account)

This G/L account should be charged with the same types of expenditures described in 662100 Building Service Machinery & Equipment, except parking apparatus expenses which are charged to 672500 Minor Parking Apparatus, 662200 Other Building Facilities, 662300 Inside Piping and Wiring, and 662400 Outside Piping and Wiring, when the expenditures do not meet the capitalization criteria as described in GAP 200.050, Plant & Equipment Capitalization.

This G/L account should be charged with expenditures for parking apparatus that are additions to existing parking apparatus and do not meet the capitalization criteria as outlined in GAP 200.050, Plant & Equipment Capitalization. Parking apparatus expenditures that meet the capitalization criteria should be charged to G/L account 662100 Building Service Machinery & Equipment.

This G/L account should be charged with purchases that do not meet the capitalization criteria as outlined in GAP 200.050, Plant & Equipment Capitalization related to the first cost of carpeting and drapery.

This G/L account should be charged with purchases under $5,000 related to the first cost of ships, including all related equipment and accessories. This G/L account should not be charged with spare parts purchased with or subsequent to the acquisition of the ships and vessels and intended for replacement or repair purposes (charge G/L account 684000).

This G/L account should be charged with purchases under $5,000 related to the cost of machinery, equipment or other property when the ownership is vested in the Federal Government either indefinitely or for a specific period of time.

The G/L account is used for the cost of machinery and equipment that is owned by a private agency (Non-Duke)

This G/L account should be charged with purchases under $5,000 related to the first cost of passenger cars and station wagons, trucks, buses, tow tractors, material handling forklift equipment, road scrapers, etc. This G/L account should not be charged with the following:

• The cost of license and registration fees, batteries, tires, or other repair/replacement parts purchased other than as an initial part of the vehicle (charge appropriate expense G/L account)
• Any expenditures made after the initial purchase of the vehicle such as toolboxes, large racks, etc. (charge G/L account 665000 or 675700).

This G/L account should be charged with purchases under $5,000 related to the cost of machinery and equipment (including computer printers and any combination copy/printer/fax machine) that has not been specifically described in other G/L accounts.

This G/L account should be charged with the same types of expenditures as charged to G/L accounts 666100 through 666700 when the expenditures, at the time of acquisition, were not intended to be retained permanently by the Duke University Libraries for public use. Books and reference materials purchased by Duke Departments should be charged to G/L account 646100 Office Subscriptions, Periodicals, and Books.

This G/L account should be charged with the costs of materials intended as permanent additions to the collections of the Duke University Libraries, which are purchased as replacements for materials lost from the collections.

This G/L account should be charged with purchases under $5,000 related to furniture and furnishings (including installation) for offices, classrooms, dormitories, conference rooms, cafeterias, etc. Examples include: Desks, Lockers, Chairs, Sofas, Art Reproductions, Shelves, Bookcases, Tables, Beds, Prints,Throw Rugs, Filing Cabinets... Do not charge carpets or drapes here - if $5,000 or more, charge 662700; if under $5,000, charge 672700.

This G/L account should be charged with purchases under $5,000 related to business machines and equipment, including the cost of attachments, accessories, foundations and installation. Examples include: Adding Machines, Copying Machines, Fax Machines, Cellular Telephones,Dictating Equipment, Pagers, Typewriters, Scanners, Microfilm Equipment

This G/L account SHOULD be charged with purchases under $5,000 related to the first cost of midrange and mainframe computers including the freight and installation, operating manuals, attachments, accessories, and operating software obtained at time of purchase and necessary to the operation of the computer.

This G/L account should be charged with purchases under $5,000 related to the first cost of personal computers and accessories (including Palm Pilots/Handhelds). A personal computer usually consists of a monitor, a central processing unit with keyboard, operating software and original configuration software with related manuals, extra memory boards acquired at time of purchase, internal disk drives, and various connecting cables. Freight and installation cost should be included in the original cost.

Equipment purchases for audio visual and video conferencing needs. (Opened 10/2015)

This G/L account should be charged with software packages purchased with a cost of less than $5,000 including instruction manuals, freight, and related installation and software with a life of one year or less. This does not include original configuration software purchased with the computer. Original configuration software is considered integral to the computer and is therefore included in 667400 Personal Computers (PC's), or 677400 Minor Computers and Minor Computer Accessories, whichever is applicable. Licenses for software use lasting for one year or less should also be expensed to this account.

This G/L account should be charged with external non-capitalizable expenses associated with computer software development or web site design. This G/L account is charged only when the software or web design project has estimated or actual expenses less than $2 million. No internal cost, including payroll are to be charged using this G/L account. (Refer to GAP 200.075, Computer Software and Websites Developed or Obtained for Internal Use)

This G/L Account should be charged with purchases when the first cost on both telephone and data-network apparatus is under $5,000. These purchases would include: telephones, data sets, recording devices, modems, gateways, routers, switches, bridges, hubs, repeaters, multiplexers and other related equipment. Use corresponding G/L Account 668600, when the cost does exceed $5,000.

This G/L Account should be charged when the first cost of copper and/or fiber-optic cable (labor and material) from the distribution network to the service areas does not exceed $5,000. Use the corresponding G/L Account 668650, when the cost does exceed $5,000. \r\n

This account represents reconciliation ledger postings for minor equipment acquisitions.