Financial Administration
Class Code Manual - Computer Class Codes
The University of Wisconsin System
CAPITAL - Computer Class Codes
NOTE: Capital assets are those items that individually cost at least $5,000, and have a useful life of one year or more, excluding codes 4650 and 49XX. Refer to Appendix 2 for guidance in making capital equipment decisions concerning component parts, replacements and enhancements, donated equipment, constructed and fabricated equipment or capital leases.
- Computer mainframe, tape drives, terminals, disk drives, mass storage devices, printers, readers, key punch machines, printers, lines, modems, communication cable and associated peripherals, etc., whether purchased or under lease/purchase agreements.
4205 - COMPUTER EQUIPMENT - CAPITAL LEASE
- Cost of payments for leased equipment defined in Code 4200 when the lease agreement meets the criteria of a capital lease.
- All software, including site and concurrent licenses (see Appendix 2), which costs $5,000 or more per package. Use Code 3340 for software when the package cost is under the capital limit. Use Codes 4225 for software obtained through a capital lease agreement. Use Code 3181 for rental and Code 3180 for lease when there is no intent to take ownership.
4225 - COMPUTER SOFTWARE - CAPITAL LEASE
- Cost of payments for leased software when the lease agreement meets the criteria of a capital lease. Do not use this code if the license/lease agreement allows perpetual use of the software without requiring additional periodic license/lease renewals.