86404 Technology Includes assets, <$5000 per item; ‘attractive’ Equipment e.g. digital cameras, video cameras, overhead ICT equipment <$5,000 projectors and data show devices. <$5,000 per item Computers, e.g. box containing the components of the PC, CD/DVD drives; docking stations, keyboards, external hard drives. Laptops, notebooks e.g. all hand held portable devices iPads, netbooks, notepads, tablets etc. Televisions, DVD/Bluray units, CD players, iPods. Interactive whiteboards and accessories. Printers, fax, scanner including combined units. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code refer to School GST Fact Sheet Tax – Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For code to School GST Fact Sheet GST refer – Canteen at: on eduGate. Plant and <$5,000 per item Includes scientific, laboratory,woodwork, Equipment automotive, musical, sports, gardening, kitchen, <$5,000 first aid equipment, ex-leased copiers, and any other plant and equipment items that do not fall into the above codes. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code to School GST Fact Sheet Tax – Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: on eduGate. Leased Facilities Lease of facilities for Must have a signed lease agreement school use Not to be used for of equipment refer – account code 86403. For GST code refer to School GST Fact Sheet Tax – Invoices at: on eduGate. General Ledger- Expenditure Equipment/Maintenance/Hire cont – Acc Account Account Description GST Business Further Information Code Code 86409 Hired equipment Hired equipment for Includes hire of classroom equipment e.g. school use musical instruments and curriculum-related items.
86404 Technology Equipment <$5,000 ICT equipment <$5,000 per item Includes ‘attractive’ assets, <$5000 per item; e.g. digital cameras, video cameras, overhead projectors and data show devices. Computers, e.g. box containing the components of the PC, CD/DVD drives; docking stations, keyboards, external hard drives. Laptops, notebooks e.g. all hand held portable devices iPads, netbooks, notepads, tablets etc. Televisions, DVD/Bluray units, CD players, iPods. Interactive whiteboards and accessories. Printers, fax, scanner including combined units. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: on eduGate. Plant and Equipment <$5,000 <$5,000 per item Includes scientific, laboratory,woodwork, automotive, musical, sports, gardening, kitchen, first aid equipment, ex-leased copiers, and any other plant and equipment items that do not fall into the above codes. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: on eduGate. Leased Facilities Lease of facilities for school use Must have a signed lease agreement Not to be used for of equipment – refer account code 86403. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger- Expenditure – Equipment/Maintenance/Hire cont Acc Code Account Account Description GST Code Business Further Information 86409 Hired equipment Hired equipment for school use Includes hire of classroom equipment e.g. musical instruments and curriculum-related items.
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