1. (1) Minor equipment includes items such as wastebaskets, bedpans, syringes, catheters, silverware, mops, and buckets.

2. (2) Minor equipment is generally characterized as:

   1. (a) Not occupying a fixed location and is used by a variety of departments;
   2. (b) Small in size and unit cost;
   3. (c) Subject to inventory control;
   4. (d) A fairly large number of items are in use; and
   5. (e) Possessing a useful life of one to three years.
3. (3) If properly capitalized (see WAC 388-835-0230), minor equipment is depreciated. If not properly capitalized, minor equipment is expensed when acquired.

[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0495, filed 4/20/01, effective 5/21/01.]