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Division of Finance and Administration

Serving UC Merced through Stewardship,
Accountability and Excellence

Inventorial Equipment

Who Needs to Know About Equipment? 

If you are an Equipment Custodian (Property Administrator), Principal Investigator, or Department Head, you need to know how to properly manage the equipment in your department. If you are the Departments Equipment Custodian please use this website as a resources to gain the necessary knowledge and skills to fulfill your job duties. 

What Is Inventorial Equipment 

Inventorial Equipment includes items owned by or in the custody of UC Merced that: 

  • Have an acquisition cost of $5,000 or greater (including sales tax, shipping and any installation costs).  
  • Are not disposable or consumable.  
  • Are stand alone.  
  • Have a useful life of at least one year.  
  • Qualify as tangible personal property (can be appraised for value).  

If the item costs less than $5,000 (including sales tax, shipping and any installation costs), it is not considered inventorial equipment and does not need to be tagged with a UC Merced asset tag.  


Costs that Should be Capitalized


The following items should be included in the acquisition cost of Inventorial Equipment:  

  • Sales Tax 
  • Freight/shipping charges 
  • Component parts and/or accessories  
  • Recycling fees 
  • Installation 
  • Software if purchased with the intent of being used with the equipment item and is purchased on the same invoice. 

The following items may not be included in the acquisition cost of Inventorial Equipment: 

  • Warranties 
  • Protection plans, service agreements 
  • Training 


Ways to Acquire Inventorial Equipment 

  • Purchase. UCM purchases equipment from an outside vendor using the purchase order process.  
  • Gift. Outside sources such as manufacturers and philanthropic organizations often donate equipment to UCM.  
  • Loan. Your department may receive equipment on loan from other departments, UC campuses, or outside agencies.  
  • Transfer. Your department may receive equipment transferred from other departments, UC campuses or outside agencies.  
  • Fabrication. Your department may fabricate equipment. A fabrication is an item manufactured from component parts.  


The head of the custodial department and the Principal Investigator have primary responsibility for the care, maintenance, records, physical inventory, control, and disposition of inventorial equipment. They must maintain up-to-date departmental records and, if a contract is involved, fully inform the Equipment Management Department as to all provisions of each document regarding the care, custody, maintenance, records, control and all transactions involving said property (BUS 29)


Duties of Equipment Custodians 


  1. Controls, maintains and monitors inventorial equipment. The equipment custodian is appointed by his or her department to monitor inventorial equipment during the life cycle of the capital asset. 
  2. Locates and tags new equipment with barcodes. The equipment custodian is the contact person for the department. When new equipment is added to the department's inventory, the Equipment Management department creates an equipment verification form which is forwarded to the equipment custodian with purchase order data and the new barcode label. The equipment custodian locates the new equipment, verifies the information on the equipment verification form, attaches the barcode label to the new piece of equipment, and returns the updated equipment verification form to Equipment Management. 
  3. Processes inventories. The equipment custodian performs inventories by physically locating the equipment. There are two types of inventories: regular physical inventories and sample audit inventories. 
  4. Records and reports changes in equipment. The equipment custodian creates an Equipment Inventory Modification Request EIMR to record changes to equipment data as the result of inventories or sample audits. 
  5. Records and reports equipment transfers and disposition transactions. The equipment custodian processes Equipment Inventory Modification Request (EIMR) forms, reporting equipment transfers and disposition transactions. 
  6. Control of agency equipment. The equipment custodian coordinates with Managing Equipment to tag new agency equipment and record the initial property records. The equipment custodian coordinates any change in activity for agency equipment with Equipment Management and obtains the sponsor's prior approval for any disposition or transfer action. 


Sub and Object Codes for Equipment 


Sub 04 Inventorial Equipment 
Object Codes: Inventorial Equipment 
9110 Inventorial Equipment - computer hardware 
9111 Inventorial Equipment - copying equipment 
9112 Inventorial Equipment - office equipment 
9113 Inventorial Equipment - furniture and fixtures 
9114 Inventorial Equipment - other equipment 
9116 Inventorial Equipment - musical instruments 
9117 Inventorial Equipment - scientific medical 
9118 Inventorial Equipment - scientific – non-medical 
9119 Inventorial Equipment - telecommunications/networking 
9120 Inventorial Equipment - vehicles  


Sub 03 Non-inventorial equipment 
Object Codes: Non-Inventorial 
9100 Theft sensitive equipment $200 - $1499 computer hardware 
9101 Theft sensitive equipment $200 - $1499 copying equipment 
9102 Theft sensitive equipment $200 - $4999 office equipment 
9103 Theft sensitive equipment $1500 - $4999 computer hardware 
9104 Theft sensitive equipment $200 - $4999 other equipment 
9105 Theft sensitive equipment $1500 - $4999 copying equipment 
9106 Theft sensitive equipment $1500 - $4999 musical instruments 
9107 Theft sensitive equipment $1500 - $4999 office equipment 
9108 Theft sensitive equipment $1500 - $4999 other equipment