Section 110.120  Supplies and Equipment

Unless otherwise dictated by federal, State, or local law, supply/equipment classification decisions shall be made according to the following criteria.

a)         Equipment Items

An equipment item is any instrument, machine, apparatus, or set of articles which meets all of the following criteria:

1)         Under normal conditions of use, including reasonable care and maintenance, it can be expected to serve its principal purpose for longer than twelve months;

2)         It does not lose its identity through fabrication or incorporation into a different or more complex unit or substance;

3)         It is nonexpendable; that is, if the item is damaged or some of its parts are lost or worn out, it is more feasible to repair the item than to replace it with an entirely new unit;

4)         It retains its appearance and character through use; and

5)         It cost $500 or more at the time of acquisition.  If the original value is not available, estimated market value is used.

b)         Supply Items

An item must be classified as a supply if it does not meet one or more of the equipment criteria listed in subsection (a) above.

(Source:  Added at 18 Ill. Reg. 5178, effective March 22, 1994)