Comptroller’s Office
Procedure
FABRICATION OF EQUIPMENT
Fabrication of equipment is defined as the purchase of some dollar items for assembly
into a large piece of equipment. The equipment when fabricated must meet the
guidelines for capitalization of equipment. Equipment must:
1) Have a useful life of two years
2) Have a cost value of $1,800 for Clarkson University funded equipment or
$5,000 for research sponsored equipment
A Fabrication Request Form must be completed with appropriate approvals and sent to
the Comptroller’s Office in a timely manner.
Purchases made with University Procurement Cards that reference account code 2528 –
Fabrication of equipment must:
1) Have ALL receipts attached to the expense report
2) Reference the title of the equipment being fabricated in the description line
Effective Date: September 2, 2008
Last Revised: New