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.

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