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
• metalwork lathes
• curtain and blinds
• whiteboards
• free-standing whiteware like ovens and dishwashers
• photocopiers and printers
• computer servers and switches
• projectors
• floor coverings and mats not fixed to the floor
• security cameras
• heaters
• 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:

• landscaping
• fixed play 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.

Consumable items

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

Examples of consumables are:

• stationery
• art materials
• computer software
• markers and dusters
• cleaning materials
• phones.