Capital Equipment


Capital Equipment, in its simplest form, is any asset with BOTH:

  • Total acquisition costs of $5,000 or more

  • A useful life of at least 1 year

Capital Equipment differs from equipment under $5,000 because Capital Expenditures are depreciated every year so that Harvard has a more accurate record of its total assets. Most Capital Equipment ordered in labs will fall into the scientific depreciation category of having a useful life of 8 years.

In order to help SEAS comply with all University and external requirements regarding the tracking of capital equipment, all equipment over $5,000 needs to have a tag number associated with it.

There are two main types of Capital Equipment; Capital Assets (such as a Microscope) and Fabrications (such as an optical set-up consisting of many components). For more information about Capital Equipment, please see the University's Financial Management of Property, Plant and Equipment Policy.


Capital Equipment Object Codes

The following are object codes that are used when a capital asset/fabrication is purchased. The majority of the time, object codes 6811-6814 will be used because they correspond with direct costs to a non-sponsored or sponsored project.

Object Codes Descriptions
6800 Equipment, Furn+Fixtures >= $5,000 (Non-Consolidating Tubs Only)
6801 Noncomputer Equip. Non-Sponsored^Equip >= $5,000
6802 Noncomputer Equip. Sponsored^Equip >= $5,000
6803 Computer, Non-Sponsored^Equip >= $5,000
6804 Computer, Sponsored^Equip >= $5,000
6805 Residential Furn+Fixtures, Non-Sponsored^Equip >= $5,000
6806 Residential Furn+Fixtures, Sponsored^Equip >= $5,000
6807 Office Furn+Fixtures, Non-Sponsored^Equip >= $5,000
6808 Office Furn+Fixtures, Sponsored^Equip >= $5,000
6809 Vehicle, Non-Sponsored^Equip >= $5,000
6810 Vehicle, Sponsored^Equip >= $5,000
6811 Non-Sponsored Work In Progress^Equip >= $5,000
6812 Sponsored Work In Progress^Equip >= $5,000
6813 Scientific Equipment, Non-Sponsored^Equip >= 5,000
6814 Scientific Equipment, Sponsored^Equip >= $5,000
6815 Software, Non-Sponsored^Equip >= $5,000
6816 Software, Sponsored^Equip >= $5,000



Please refer to FAS's "Capital Equipment in the Sciences" website:

If you have any additional questions, please contact: