The general subaccount for inventorial equipment purchases is sub 4 (subs 5 and 7 may also be used). Sub 3 is generally used for non-inventorial equipment purchases (again, subs 5 and 7 may be used).
The following table, in which sub 3 is used for all non-inventorial equipment purchases and sub 4 for all inventorial equipment purchases, provides a general outline of the different object codes used for varying types of purchases, and for certain related charges, such as trade-in credits, freight/shipping, warranties and maintenance agreements, and installation:
| Description | Sub 3/Object Code | Sub 4/Object Code |
|---|---|---|
| Inventorial Equipment, General | NA | 9000 |
| Non-Inventorial Equipment, General ($200.00-$1,499.99) | 8100 | NA |
| Non-Inventorial Equipment, General ($1,500.00-$4,999.99) | 8120 | NA |
| Inventorial Computing Equipment (includes printers, scanners, servers, hard drives, etc.) | NA | 9900 |
| Non-Inventorial Computing Equipment ($200.00-$1,499.99) | 8100 | NA |
| Non-Inventorial Computing Equipment ($1,500.00 to $4,999.99) | 8120 | NA |
| Fabrications (Non-Inventorial Components) | NA | 9610 |
| Inventorial Furniture | NA | 9000 |
| Non-Inventorial Furniture ($200.00-$1,499.99) | 8100 | NA |
| Non-Inventorial Furniture ($1,500.00 to $4,999.99) | 8120 | NA |
| Trade-In Credit | NA | 9300 |
| Warranty/Maintenance Agreement | 7260 | NA |
| Repair of All Equipment | 7100 | NA |
| Freight (General Equipment) | 8000 | 9000 |
| Freight (Computing Equipment) | 8000 | 9900 |
| Installation (General Equipment) | 8000 | 9000 |
| Installation (Computing Equipment) | 8000 | 9900 |
One purchase order may require the use of several different subaccounts and object codes. For example, the purchase of an $800 IMac on line 1 would be coded sub 3-8100; a $3,000 PowerMac on line 2 would be sub 3-8120; a $5,500 PowerBook on line 3 would be sub 4-9900; and a $215 warranty and maintenance agreement on line 4 would be sub 3-7260.