Furniture

Office and classroom furniture with a per unit cost of less than $5,000 should be purchased using account 610875 and is generally considered to be non-capital.  Specialized furniture with a per unit cost of $5,000 or greater may be considered equipment and should be purchased using the equipment account 614000 in accordance with U-M equipment guidelines.  Items purchased using the equipment account will be reviewed for accuracy and may be re-accounted if necessary.