{"data":{"id":"us/2-cfr-1108.170","jurisdiction":"us","citation":"2 CFR 1108.170","heading":"Equipment.","body":"Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of:\n(a) $5,000; or\n(b) The recipient's or subrecipient's capitalization threshold for financial statement purposes.","path":["Title 2—Federal Financial Assistance","Subtitle B—Federal Agency Regulations for Grants and Agreements","CHAPTER XI—DEPARTMENT OF DEFENSE","SUBCHAPTER A—GENERAL MATTERS AND DEFINITIONS","PART 1108—DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER","Subpart B—Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"6fef73889748658df2d805341d61e13f63535f5b3f70de6a16949605bfb00901","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-1108.165","next":"us/2-cfr-1108.175"},"notice":"GroundRules: Original legal text. Not legal advice."}