534511-534560 - Equipment
- 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.
- 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
- 534537 IT Security Equipment
To record the purchase of IT Security Equipment. Examples are firewalls, VPN boxes, IPS boxes.
- 534539 Other Equipment
- 534539001 Audio-Visual Equipment
- 534539002 Jackpot digits
- 534539003 Instant ticket dispenser
- 534541 Autos, Trucks, & Buses
- 534541001 Autos, Trucks, & Buses/Refurbish
- 534542 Aircraft
- 534543 Boats
- 534544 Trailers
- 534549 Other Motorized Vehicles
- 534550 Livestock and Other Animals
- 534560 Right to Use - Machinery and Equipment
This account represents capitalizable costs during the fiscal year related to lease agreements for machinery and equipment accounted for under GASB Statement 87, Leases. This account is for use by governmental and proprietary funds, including component units of the State of North Carolina. These costs must be capitalized as part of the 127350 Right to Use Lease Asset at year end.