Division of Research

Equipment Purchases and Upgrades

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Equipment Purchases and Upgrades

Equipment as defined by Brown University, is tangible, nonexpendable, personal property having an anticipated useful life of one year or more and having a unit acquisition cost of $5,000 or greater.

The acquisition cost is the net invoice unit price of the property including the cost of modification, attachments, accessories or auxiliary apparatus necessary to make the property usable for its intended purpose.

Ancillary charges, such as taxes, duty, protective in-transit insurance, freight and installation, will be included in the overall costs if these charges are listed on the same invoice. Spare or replacement parts, regardless of cost, will be classified as supplies. This definition applies to all equipment borrowed long-term, purchased or received as a gift or donation.

Equipment Purchases

Equipment purchased with federal funds requires advance coordination with Strategic Procurement and Contracts (SPC) to meet the federal Uniform Guidance standards.

The following transaction types are frequently cited by auditors as higher risk practices:

  • Equipment purchases at the end of a project period
  • Equipment purchases on multiple awards without a sound cost allocation methodology
  • Travel expenses incurred by individuals who are not paid by the award
  • Personal travel costs before or after the business purpose of a trip
  • Foreign travel not previously included in an approved budget
  • Expenses charges to “spend down” an award
  • Recertification of Effort Certification Report
  • Expenses charged to award after period of performance
  • Cost transfers

Sponsored Projects

If you have questions about equipment purchases or other expenses, contact your Post-Award contract and grant accountant on the Sponsored Projects team.

Contact Sponsored Projects

Equipment Categories

Any asset satisfying the definition of equipment will be charged to one of the following spend categories in Workday:

  • Equipment (4010)
  • Scientific Equipment (4012)
  • Furniture (4020)
  • Computer Hardware ($5,000 or greater) (4030)
  • Vehicles (4040)
  • Instructional (4055)
  • Fabricated Part (4080)
  • Component Part (4090)

Memory Upgrades

If an item of capitalized, inventoried equipment is undergoing an upgrade, the cost of the upgrade, regardless of dollar value, is added to the existing value of the equipment. All memory upgrades to equipment should be charged to the spend category Computer Hardware (4030). Reference the base asset tag number on your purchase requisition.

Component Parts

A component part adds a new dimension to an existing piece of capitalized, inventoried equipment and increases the value or useful life of the item being enhanced. The component part must have a useful life of one year or more and be permanently attached. Reference the base asset tag number on your purchase requisition.

Equipment, including the Biennial Property Inventory, is managed by the Controller’s Office as of July 1, 2016.