The policy does not allow for fabricated items that are to be delivered to an external entity or that are not University owned. How should I treat those?

If a fabricated item is to be delivered to an external entity or is not University owned, the equipment is not subject to being tagged or inventoried. Salaries, supplies, and other costs incurred in fabrications should be left in their original expenditure object code, not transferred to the 06-XX object code by JV. These costs will incur the usual indirect costs for grants and contracts. Individual parts or equipment items that fall into this category and meet the standard definition of equipment should be coded 06