Equipment (COA)

Furniture

534511  Office

534512  Residential

534513  Classroom and Library Furniture

Expenditures incurred for the purchase of classroom and library desks, carrels, chairs, tables, bookshelves and other such furnishings.

Equipment

534521 Office Equipment

534522 Computers

(This account is invalid effective 7-1-2002 and agencies must use the more detailed accounts 534530; 534531; and 534532 instead.)

534523 Scientific/Medical

534524 Engineering/Drafting

534525 Dietary

534526 Athletic

534527 Agricultural

534528 Voice Communications Equipment

To record charges for voice-based communications equipment including bundled software.

534528001 Pay Telephones

534528002 Radios

534529 Custody and Security Equipment

This account is to be used to record purchases of custody and security equipment such as firearms. Equipment that becomes a part of a building or vehicle such as security systems or security cages for vehicles should be charged to the building or motor vehicle fixed asset accounts.

534529001 Weapons

534530 Other DP Equipment

To record costs of purchasing other data processing equipment not recorded in a more specific account such as 534531, 534532, 534533, 534534, 534535, 534536.

534531 WAN Equipment

 

534532 Video Transmission Equipment

 

534533 LAN Equipment Purchases

To record costs of purchasing local area network equipment not recorded in a more specific account such as 534534, 534535, 534536.

534534 Personal Computer and Printer Purchases

534535 Server Purchases

534536 Mainframe Purchases

534539 Other Equipment

534539001 Audio-Visual Equipment

534539002 Jackpot digits

534539003 Instant ticket dispenser

Motor Vehicles

534541 Autos, Trucks, & Buses

534541001 Autos, Trucks, & Buses/Refurbish

534542 Aircraft

534543 Boats

534544 Trailers

534549 Other Motorized Vehicles

534550 Livestock and Other Animals