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Moveable Equipment Inventory Policy

Effective July 1, 2008, the policy for including the cost of movable equipment in the calculation of Dartmouth’s Facilities and Administrative (F&A) rates changed from a dollar threshold of $2,500 to $5,000. This change impacts what equipment is included in the College’s movable equipment inventory (“Fixed Asset System”). This policy is in addition to the College’s capitalization policy for financial statement purposes.


All movable equipment having an acquisition cost of $5,000 or more will be recorded in the Fixed Asset System and tagged with a capital equipment number for tracking purposes. This equipment will be tracked by building and room and depreciated for F&A purposes based on estimated useful life.


  • Movable Equipment - Tangible personal property having a useful life of one year or more that is not attached to a building. See below for specific guidance regarding certain types of equipment.
  • Acquisition Cost - The net invoice price of the equipment including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the equipment operable. Other charges such as the cost of installation, shipping/freight, taxes, duty, and protective in-transit insurance, shall be included in determining the acquisition cost. Training is not included in the acquisition cost.
For the complete policy. Click here.

Last Updated: 10/30/15