Accessories, Freight & Equipment Value

Freight and qualifying accessories are included in the acquisition cost of equipment even though they aren't usually considered equipment.

When to Add Freight Costs

You must add freight costs to the value of an equipment item when:

  • Your department has a separate freight bill that references a specific UCLA purchase order for equipment.
  • You pay freight costs that are not included on the purchase order for the equipment item.

When to Add Accessory Costs

You must add the cost of an accessory to the value of an equipment item when:

  • The accessory permanently increases the value of the existing equipment.
  • The accessory permanently increases the useful life of the existing equipment.
  • The accessory meets the threshold value of $5,000 or more.

Note: Parts or components valued at less than $5,000 are not included in the value of equipment and should be expensed as non-capital items.