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ACCOUNTABLE PROPERTY CONSISTS OF:
EQUIPMENT COSTING $5,000 and Over - with a normal life expectancy exceeding one year; self-contained unit; that is not consumed in use; does not lose its identity when put to use.
Component parts of major equipment (computer), such as key boards, monitors, internal drives, etc., are NOT separately accountable under the inventory system.
SENSITIVE PROPERTY (Regardless of Cost) - that can easily be converted to private use or that has high potential for theft. The following sensitive items include, but are not limited to:
Firearms
Desktop and Tower Computers
Laptop, Notebook, and other Portable Computers
Hand-held Computers
All external printers other than label printers
Desktop Plotters
Graphic Tablets
All external disk drives including CD and DVD disk drives
Desktop Scanners
Hand-held Scanners
Digital Cameras
Video Cameras
Televisions
Video Cassette Recorders and Players
Fax Machines
Multi-purpose Fax, Printer, Copy Machines
Global Positioning System (GPS) Devices
Photocopy Machines
SUMMARY OF ACCOUNTABLE OBJECT CLASS CODES:
ACCOUNTABLE PROPERTY COSTING LESS THAN $200,000.00 (Non-capitalized)
3120 Non-Capitalized Equipment - Includes all other non-capitalized equipment not purchased or issued from inventory, i.e. copier, video camera, trailer. Office furniture costing less than $5,000.00 is classified under object class 2625.
3123 ADP and Telecommunications Equipment - Includes purchase or lease-to-purchase ADP and telecommunications equipment, i.e. computers, printers, external drives, fax machines, etc.
3124 ADP and Telecommunications Software - Includes charges for internally developed, or off-the-shelf software purchases from $25,000,00 to $199,999.99. Also, includes software costing $200,000.00 or more developed internally for internal use which is not capitalized. All other software purchases of $200,000.00 or more are classified under OCC 3119.
ACCOUNTABLE PERSONAL PROPERTY COSTING $200,000.00 or MORE (Capitalized)
31-11-00-00 Satellites
31-12-00-00 ADP Equipment
31-13-00-00 Aircraft
31-14-00-00 Ships & Small Craft
31-15-00-00 Motor Vehicles
31-16-00-00 Telecommunications Equipment
31-17-00-00 Other Capitalized Property (not otherwise classified)
31-18-00-00 Capitalized Trade in Allowance
31-19-00-00 ADP and Telecommunications Capitalized (costing more than
$200,000.00)
Under Capital Lease
31-11-10-00 Satellites
Under Capital Lease
31-12-10-00 ADP Equipment Under Capital Lease
31-13-10-00
Aircraft Under Capital Lease
31-14-10-00
Ships & Small Craft Under Capital Lease
31-15-10-00
Motor Vehicles Under Capital Lease
31-16-10-00
Telecommunications Under Equipment Capital Lease
31-17-10-00
Other Capitalized Property
(not otherwise classified)
31-19-10-00 ADP and Telecommunications
Capitalized (costing more than $200,000.00)
31-30-00-00 Capital Lease (Excluding ADP and Telecommunications Equipment)
31-31-00-00 Capital Lease-To-Purchase ADP Equipment
31-32-00-00 Capital Lease-To-Purchase Telecommunications Equipment
Note: For leases of personal property under $200,000.00, please refer
to the section in the NOAA Finance object class code listing that begin
with 23-XX-XX-XX (Includes periodic charges under rental agreements for
equipment costing under $200,000 which examples of are, photocopying machines
and microfilm reader/printers).
http://www.pps.noaa.gov/OCC%20Revision%2007-18-10.pdf.
For information on how to complete the Lease Determination Worksheet,
please contact the NOAA AGO Office.
Last updated: January 30, 2008
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