{"id":10219,"date":"2025-05-09T13:28:20","date_gmt":"2025-05-09T17:28:20","guid":{"rendered":"https:\/\/www.bu.edu\/cfo\/?page_id=10219"},"modified":"2025-05-09T13:28:20","modified_gmt":"2025-05-09T17:28:20","slug":"moveable-capital-equipment-defined","status":"publish","type":"page","link":"https:\/\/www.bu.edu\/cfo\/controller\/property\/moveable-capital-equipment-defined\/","title":{"rendered":"Moveable Capital Equipment Defined"},"content":{"rendered":"<p><strong>Moveable Capital Equipment<\/strong> is defined as any article of non-expendable tangible property (e.g., automobile, centrifuge, microscope, projector, network server) that meets the following capitalization criteria:<\/p>\n<ul class=\"check-list\">\n<li>Purchased item has a useful life of one year or greater.<\/li>\n<li>Cost of the item is $<strong>5,000<\/strong> or greater, including delivery and installation costs, and including the cost of attachments required to operate the item when those attachments are acquired as part of the original equipment purchase.<\/li>\n<li>Boston University has title to, is the custodian of, or is held responsible to account for the item.<\/li>\n<\/ul>\n<p><strong>Each Member of the Boston University community has a general obligation to safeguard and make appropriate use of property owned by or accountable to BU. <\/strong><\/p>\n<p>Funds are appropriated to each department\u2019s budget to maintain and service the department\u2019s equipment. Equipment must be kept in good working order and free from defects.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Moveable Capital Equipment is defined as any article of non-expendable tangible property (e.g., automobile, centrifuge, microscope, projector, network server) that meets the following capitalization criteria: Purchased item has a useful life of one year or greater. Cost of the item is $5,000 or greater, including delivery and installation costs, and including the cost of attachments [&hellip;]<\/p>\n","protected":false},"author":21052,"featured_media":0,"parent":8652,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"page-templates\/no-sidebars.php","meta":[],"_links":{"self":[{"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/pages\/10219"}],"collection":[{"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/users\/21052"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/comments?post=10219"}],"version-history":[{"count":6,"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/pages\/10219\/revisions"}],"predecessor-version":[{"id":12325,"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/pages\/10219\/revisions\/12325"}],"up":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/pages\/8652"}],"wp:attachment":[{"href":"https:\/\/www.bu.edu\/cfo\/wp-json\/wp\/v2\/media?parent=10219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}