Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Computer (or related) Expense

3189-Computers
This account includes computers, such as laptops and PC desktops, with a unit cost less than $5,001.  Note: this account DOES NOT INCLUDE servers and printers, and monitors if itemized separately. 

When coding the purchase order, computer systems should, if possible, be broken down into their individual components.  If the charges for the monitor and other accessories are stated separately, then these charges must be coded to account 3150.  However, if the systems cannot be broken down and the cost is above $5,001, they are expensed to 9020-Computer Hardware >$5,000.

Example:

A department purchases a desktop computer system for $4,000.  The CPU is expensed to 3189.  The itemized monitor, mouse, and keyboard are expensed to 3150. 

3150-Computer Supplies and Servers
This account includes computer and printer accessories, peripherals, and printers under $5,001.  Items such as monitors, surge protectors, mice, tablets, printer paper, toner are expensed to this account.  Computer servers less than $5,001 are expensed here.  If the cost is above $5,001, use 9020-Computer Hardware >$5,000.

Example:

A department purchases, for $4,500, an entire computer system which included a printer and a palm pilot for the department head.  The itemized monitor, mouse, keyboard, printer, and palm pilot are all expensed to  account code 3150.  The CPU is be expensed to account code 3189.  

9020-computer hardware >$5,000
This account includes larger computers, servers, and computer systems costing more than $5,000.
70C1-equipment warranties/service contracts
This account is used for Warrantee or Maintenance agreement for which a CONTRACT exists.
70D0-Equipment Repairs Maintenance Gen
This account is used for sporadic calls for repair of broken or malfunctioning equipment for which NO CONTRACT exists.