Equipment and Other Capital Expenditures. Capital expenditures for equipment and other capital assets are unallowable except when specifically provided for within a grant or by Department approval. Items of equipment with an acquisition cost of less than $8,000.00 are considered to be supplies and are allowable as direct costs of the grant without specific approval. As used in this section, the following terms have the meanings set forth below:
Equipment and Other Capital Expenditures a. For purposes of this subparagraph, the following definitions apply: