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When the Fabricated Equipment Account terminates, the Property Office will send an email asking the department to certify that the equipment is complete and that all costs are in. When that certification is returned to the Property Office, Research Accounting will be notified to transfer, within the Fabricated Equipment WBS, all allowable costs to capital Fabricated Equipment (G/L Account 421809).

All allowable costs will be credited under G/L Account 421800 (fabrication offset). Any unallowable cost will be moved to the parent WBS. This voucher will be sent to the Property Office for final approval. Fabrication costs that do not meet the criteria for fabricated equipment will not be capitalized and will be subject to overhead costs.

The Property Office will conduct a field inspection of the fabricated item. If it is determined during the inspection that the item does not meet the minimum criteria for fabricated equipment as previously cited, the Property Office will transfer all costs to the parent and these costs will be subject to overhead.