---
kind: "section"
citation: "32 C.F.R. § 37.1280"
title: "32"
number: "37.1280"
heading: "Equipment."
url: "https://uscodex.org/cfr/32/37.1280"
---

# §37.1280. Equipment.


Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.


## Notes

### Authority

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

### Source

Source: 68 FR 47160, Aug. 7, 2003, unless otherwise noted.