Identifying furniture and equipment#

Furniture and equipment are items that can be moved and are not fixed to a building's structure.

Examples include:

• tables, desks and chairs
• portable air conditioners
• free-standing shelving and filing cabinets
• woodwork benches
• bookcases
• metalwork lathes
• curtain and blinds
• whiteboards/blackboards
• free-standing whiteware like ovens and dishwashers
• photocopiers and printers
• computer servers and switches
• projectors
• floor coverings and mats not fixed to the floor
• heaters
• wall TVs
• movable play equipment.

Items not considered furniture and equipment for accounting purposes#

Capital items#

Capital items are assets that are considered part of a building and can't be moved.

Examples of capital items are:

• classrooms
• portable classrooms
• landscaping
• footpaths
• fixed playground equipment
• building upgrades and fitouts
• sealed court areas
• water heaters
• extractor fans
• fixed air conditioning systems
• fire alarm systems
• light fittings
• fixed fences
• boilers
• ICT and communications infrastructure
• joinery
• fixed bookcases, cupboards or wall shelving
• fixed sink or lab benches
• fixed floor coverings
• security cameras (wired in)
• change tables (fixed)
• ovens and dishwashers (built-in).

Consumable items#

Consumables are items that are likely to be expensed in the year they are bought.

Examples of consumables are:

• stationery items
• art materials
• computer software
• markers, pens and dusters
• cleaning materials
• books
• phones.

The flow chart below provides a visual guide to classifying items as either furniture and equipment, capital or consumable items, and includes examples of each type to assist with decision making.