1. (a) Equipment. “Equipment” means an article of personal property which:

   1. (1) Is procured or fabricated,
   2. (2) Is complete in itself,
   3. (3) Is of a durable nature,
   4. (4) Has an expected service life of more than three years,

   5. (5) Has a cost of $100 to $3,000, as established by the county auditor, and is:

      1. (A) Consistent with the county policy for approving equipment requests based on a threshold for local level approval established by the county auditor; and
      2. (B) Not prohibited by federal laws, regulations, and policy.
2. (b) The county shall capitalize and depreciate, over the useful life of the equipment as established by the federal Internal Revenue Service (IRS), the cost of equipment costing from $100 to $3,000, as established by the county auditor.
3. (c) Equipment expenditure shall be restricted to county-operated programs. The county may lend county-owned equipment to privately operated agencies.

Note: Authority cited: Sections 11755 and 11835, Health and Safety Code. Reference: Sections 11818 and 11991.2, Health and Safety Code.

History

1. New subsections (a)-(b), subsection relettering, repealer of former subsection (b), and amendment of Note filed 5-4-95; operative 6-5-95 (Register 95, No. 18).