---
kind: "section"
citation: "2 C.F.R. § 1108.170"
title: "2"
number: "1108.170"
heading: "Equipment."
url: "https://uscodex.org/cfr/2/1108.170"
---

# §1108.170. Equipment.


Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of:

- (a) $5,000; or
- (b) **The recipient's or subrecipient's capitalization threshold for financial statement purposes.**

## Notes

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.