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Capital Equipment

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PPGPortal > Home > Concept Dictionary > B, C > Capital Equipment

Capital Equipment  

Equipment that is expected to last more than one year and has significant replacement value, often with a depreciation schedule to assign value over its useful life. Often, equipment items of lesser value are not treated as capital, but as supplies.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)



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