Equipment Fabrication

Fabrication is the process of building a piece of capital equipment valued at $5,000 or greater from parts which may cost considerably less. For example, a scientist may build a new sensor valued at $10,000 using five parts valued at $2,000 each. The resulting sensor would be considered equipment and be assigned a UDTag number.

There are certain rules surrounding fabrication of which departments should be aware. To begin with, the parts being used to fabricate a piece of equipment must be just that: parts. The idea is that the components serve no useful purpose until they are combined together. Linking two $3,000 computers together would not be considered the fabrication of a $6,000 piece of equipment since each computer could be used independently of the other. However a $4,000 projector and a $2,000 lens for that projecter would be considered a $6,000 piece of equipment since the lens serves no purpose without the projector.

Questions about fabrication can be directed to Asset Management at or (302) 831-8951.