The below items are excluded from the University's tagging and reporting requirements and should be coded 05-40 (Non-Capitalized Equipment) even if they exceed $5,000. Examples follow:

Air conditioning units (fixed) Shelving/room panels      
Glass/plastic products Drapes
Blinds Fishing nets, trawls
Hot water units Electrodes
Capital projects-remodeling (fixed) Surgical items (misc.)
Building items Tubes, electron
Medical items inserted into a body Flowmeter heads (permanently installed)
Carpets Modular furniture (Except for any individual piece that is greater than $5,000)
Rubber products Seismographs (buried)
Animal tags/collars (not recoverable) Current meters (permanently installed)