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WAC 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.
[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, ยง 388-835-0495, filed 4/20/01, effective 5/21/01.]
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