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Where do we report items such as computer components that were purchased as part of a system? The individual components have a unit cost of less than $5,000 but the cost of the complete system is more than $5,000.

If the components of the computer system make it usable for the purpose for which it was acquired, the total cost of the system must be used in determining whether it is reported as Code 20, Equipment, or Code 45, Supplies and Materials.