Purchases made as part of a capital construction project should be coded using the appropriate capital project object code, determined in connection with Capital Projects and Development (CPD). Capital projects purchases are typically taxable unless made as part of a project for which the University of Washington has obtained a High-Technology Tax Deferral Certificate, or where the Machinery and Equipment Tax Exemption is applicable.

Non-University owned equipment that is passed through the University, fabricated for resale, and delivered to external agencies. This code has a highly limited purpose and must be pre-approved by Equipment Inventory before use. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

Other Equipment--M&E Tax Exempt (Non-computing equipment used more than 50% on qualifying research and with a total cost of $5,000 or more) The amount expended for the purchase of non-computing equipment, total cost of $5,000 or more, used 50% or more on qualifying research, with a useful life of more than one year, considered a capital asset and not included in object code 06-13, computing equipment.

Other Equipment--M&E Tax Exempt (Non-computing equipment used more than 50% on qualifying research and with a total cost of $2,000 - $4,999) The amount expended for the purchase of non-computing equipment, total cost of $2,000 - $4,999, used 50% or more on qualifying research, with a useful life of more than one year, considered a capital asset and not included in object code 06-12, computing equipment.

Other Equipment (Noncomputing, $5,000 or More) The amounts expended for the purchase of noncomputer equipment that costs $5,000 or more and is considered a capital asset as defined in Administrative Policy Manual, Construction Capitalization Policy, and not included in Object Code 06-11. Contact the Equipment Inventory Office at 616-4045 for clarification.

Other Equipment (Noncomputing, $2,000 or More, but Less Than $5,000) The amounts expended for the purchase of noncomputing equipment that costs $2,000 or more, but less than $5,000 and is considered a capital asset as defined in The Administrative Policy Manual, Construction Capitalization Policy, and not included in Object Code 06-10. Contact the Equipment Inventory Office at 616-4045 for clarification

Amounts expended for Tax Exempt internally developed software and other intangibles, with a useful life of greater than one year that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

Amounts expended for Tax Exempt purchased software or licenses of commercially available software, with a useful life of greater than one year that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

Internally Developed Software and Other Intangibles (Each unit/license/user cost $1 Million or More). Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.