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UAB Policy
This policy defines capital equipment for the hospital. The item must have an individual cost of $2000 or more and have a useful life of one or more years, provided sufficient individuality and size exists to make control feasible. Major computer software is inventoried when its cost is $5000 or greater.
UAB Policy
This policy lists the definition of capital equipment, the procedures for capitalizing specific equipment, and the procedures for expenditure charges.
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