Hello
Items that are included vary from industry to industry and business to business. In educational facilities, capital equipment may include computers, x-ray machines, and microscopes. In the mining industry, items in this category could include drills, sifters, or cargo containers.

Record maintenance is generally considered an important part of capital equipment accountability procedures. In the US, records are used to ensure that federal regulations regarding the assets are met. Accurate inventory is one type of paperwork that the government generally requires. For this reason and due to possible tax implications, disposing of capital equipment is often a matter of strict procedure.

Many of the items in this category can cost tens of thousands or millions of US Dollars (USD). To maintain warranties and to qualify for insurance, various types of paperwork must usually be available and up-to-date. Records are also important to assess performance and to calculate cost versus value.
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