2 CFR 1108.170

§ 1108.170 Equipment.

United States · 2 CFR — Federal Financial Assistance · Status: effective

Cite this

Citation: 2 CFR 1108.170, § 1108.170 Equipment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/1406
Permanent ID: ys:prov:1406@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.