For budgeting purposes only. No expenditures may be charged to this subcode. This is a major budget pool for subcodes 701-759.

For new or replacement office equipment and furniture costing in excess of $3,000 and having a useful life of two years or more such as desks, cabinets, carpet, etc. DO NOT charge data processing equipment to this subcode (see subcode 704). 

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more used in classrooms, laboratory, and research activities, such as furniture, projectors, microscopes, gymnastic equipment, etc. 

For new or replacement automobiles, buses, trucks, and motorcycles costing in excess of $3,000 and having a useful life of two years or more. 

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, such as mainframe (CPU), tape drives, data entry terminals, personal computers, etc. 

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, used in maintenance activities for buildings, roads, and landscape, such as electric saws, drills, plumbing equipment, tool sets, bulldozers, lawnmowers, etc. 

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, such as operating tables, dental chairs, physical therapy devices, and other medical and dental equipment used for treating human or animal patients in a clinical setting. 

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, that was not defined in subcodes 701-706; for example, agricultural equipment, food handling equipment, air conditioners, water coolers, and other miscellaneous equipment. 

For new or replacement equipment costing less than $3,000 or with a useful life of less than two years. 

User optional subcodes to be used for more detailed explanations of noncapitalized equipment. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an Intermediate budget pool for subcodes 741-759.

User optional subcodes to be used for more detailed explanations of University Libraries Acquisition Department. The Division of Accounting must be notified of the subcode name and purpose.