Personal tools

Plant and Capital Equipment

Real and personal property owned by DOE and recorded in the completed plant accounts; property that meets monetary and service life criteria for capitalization (i.e., service life of 2 years or more and cost of $25,000 or more), regardless of the appropriation or fund charged. Group purchases of similar items that cost less per item than $25,000 but as a group constitute a significant investment, are considered capitalized property (e.g., automated information technology systems or components). For additional details and exclusions, see DOE Accounting Handbook, Chapter 10.

No items have been linked to this term.
  • Budget

Document Actions