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.