Supplies means all tangible personal property other than those described in 200.33 Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. See also 200.20 Computing devices and 200.33 Equipment.


2 CFR § 200.94

Scoping language

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