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.



4200 - COMPUTER EQUIPMENT

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.


4220 - COMPUTER SOFTWARE

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.