Last Updated:2025/11/22
Any equipment used by an organization to produce other commodities.
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capital equipment
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Source Word
capital equipment
Noun
uncountable
US
Japanese Meaning
生産設備(組織が製品や商品を生産するために使用する機械や装置) / 製造設備(製品の生産過程において必要な設備類) / 固定資産としての生産用機器・設備
Sense(1)
Sense(2)
(US,
accounting)
Any
single
asset
which
has
an
acquisition
cost
of
$5,000
or
more
and
a
useful
life
of
more
than
one
year,
whether
purchased
outright,
acquired
through
a
capital
lease
or
through
donation.
It
also
includes
certain
constructed
or
fabricated
items
and
certain
component
parts
(See
UW
Shared
Financial
System
Accounts
and
Definitions.)
It
does
not
include
real
property
(land),
software
or
library
holdings.