Capital G/L's - (single item $5,000 or more)
     G/L         Name                                    Description
     Account
     552XXX      Buildings Construction Accounts
     552315      Buildings - Capital Moveable            Moveable equipment in connection with building construction. (Optional)
                 Equipment
     552316      Buildings - Capital Biomed Instruments Biomed instruments in connection with building construction. (Optional)
     552331      Buildings - Capital Moveable Equip -    Purchase of special and technology moveable equipment for a building.
                 Special & Tech
     553XXX      Equipment Accounts
     553100      Capital Equipment - Office Equipment    Office machines, furniture and other office related equipment.
     553102      Capital Equipment –                     Special Hospital usage only.
                 Buildings/Structure
     553104      Capital Equipment – Office Furniture    Special Hospital usage only.
     553110      Capital Office Equipment                Lease payments related to purchase of office machines, furniture and other 
                 Lease/Purchase                          office related equipment.
     553200      Capital Equipment - Communication       Equipment for the communication of voice or data and other related 
                                                         equipment.
     553201      Capital Audio Visual Equipment          Projector/overhead equipment.
     553203      Capital Graphics Equipment              Graphics equipment.
     553205      Capital Security/Surveillance 
                 Equipment
     553210      Capital Communications Equipment        Lease payments related to purchase of equipment for the communication 
                 Lease/Purchase                          of voice or data and other related equipment.
     553250      Capital Photographic Equipment          Photographic, photo laboratory, and related equipment.
     553255      Capital Photo Equipment                 Lease payments related to purchase of photographic, photo laboratory, 
                 Lease/Purchase                          and related equipment.
     553270      Capital Equipment – Educational and     Educational and recreational equipment.
                 Recreational
     553275      Capital Educ & Rec Equipment            Lease payments related to purchase of educational and recreational 
                 Lease/Purchase                          equipment.
     553300      Capital Equipment - Automotive          Passenger cars, station wagons, passenger van, light trucks. Heavy trucks 
                                                         or buses should be classified as account 553350.
     553310      Capital Automotive Equipment            Lease payments related to purchase of passenger cars, station wagons, 
                 Lease/Purchase                          passenger van, light trucks. Heavy trucks or buses should be classified as 
                                                         account 553350.
     553350      Capital Equipment - Ag/Const/Shop       Agricultural, industrial, shop, construction and maintenance equipment.
     553355      Capital Ag/Const/Shop Equipment         Lease payments related to purchase of agricultural, industrial, shop, 
                 Lease/Purchase                          construction and maintenance equipment.
     553400      Capital Equipment - Medical             Medical equipment.
     553410      Capital Equipment - Medical             Lease payments related to purchase of medical equipment.
                 Lease/Purchase
     553500      Capital Equipment - Computing           Mainframe and personal computer equipment and related accessories.
     553503      Capital Laser Printers – Mainframe      Laser printers used for mainframe printing.
     553504      Capital Laser Printers – Desktop        Laser printers used for personal computer printers.
     553506      Capital Equipment – PC’s                Special Hospital usage only.
     553507      Capital Equipment – PC Printers         Special Hospital usage only.
     553508      Capital Equipment – Computers           Computer equipment over $5,000.
     Capital G/L's - (single item $5,000 or more)
     G/L        Name                                  Description
     Account
     553509*    Capital Computing Software            Enterprise software implemented campus or university wide which 
                Enterprise System                     represents a major outlay for the University.  This includes 
                                                      financial systems (ie. SAP), budget systems, student information 
                                                      systems, etc.
     *Do not use this g/l - Software > $5,000 is not capitalized as a separate asset unless major, such as SAP. Use 531952. If the 
     software is proprietary and is necessary for the capital equipment purchase to be functional, use the same 553XXX GL used 
     for the capital equipment.
     553510     Capital Computing Equipment           Lease payments related to purchase of mainframe and personal computer 
                Lease/Purchase                        equipment and related accessories.
     553590*    Capital Computing Mainframe           Mainframe and mini-computer operating system and application software 
                Software                              licenses.
     *Do not use this g/l - Software > $5,000 is not capitalized as a separate asset unless major, such as SAP. Use 531952. If the 
     software is proprietary and is necessary for the capital equipment purchase to be functional, use the same 553XXX GL used 
     for the capital equipment.
     553600     Capital Equipment                     Furniture, kitchen and other equipment used in residence halls or other 
                Household/Dormitory                   residential and food service facilities.
     553610     Capital Household & Dorm Equipment  Lease payments related to purchase of furniture, kitchen and other 
                Lease/Purchase                        equipment used in residence halls or other residential and food service 
                                                      facilities.
     553700     Capital Other Equipment               Other personal property not specifically classified elsewhere.
     553710     Capital Other Personal Equipment      Lease payments related to purchase of other personal property not 
                Lease/Purchase                        specifically classified elsewhere.
     553800     Capital Research Equipment            Research, technical and scientific equipment.
     553810     Capital Research Equipment            Lease payments related to purchase of research, technical and scientific 
                Lease/Purchase                        equipment.