Section 388-835-0495 - What is "minor equipment"?(1) Minor equipment includes items such as wastebaskets, bedpans, syringes, catheters, silverware, mops, and buckets.(2) Minor equipment is generally characterized as: (a) Not occupying a fixed location and is used by a variety of departments;(b) Small in size and unit cost;(c) Subject to inventory control;(d) A fairly large number of items are in use; and(e) Possessing a useful life of one to three years.(3) If properly capitalized (see WAC 388-835-0230 ), minor equipment is depreciated. If not properly capitalized, minor equipment is expensed when acquired.Wash. Admin. Code § 388-835-0495
Statutory Authority: RCW 71A.20.140. 01-10-013, § 388-835-0495, filed 4/20/01, effective 5/21/01.