Equipment Trust Fund – Items Excluded from ETF Funding

• Library books, films, videotapes and library materials
  
• Microfilm collection and materials
  
• Library shelving
  
• Office appurtenances (blinds, carpet, file cabinets and similar items)
  
• Office furniture (desks, chairs, tables and similar items)
  
• Transportation equipment
  
• Equipment normally affixed to a building or functional as a part of an operating system of a building
  
• Climate control and security systems
  
• General telecommunications equipment
  
• Building
  
• Equipment with a useful life of less than 3 years
  
• General applications software (Lotus, Excel, Word Perfect, etc.)
  
• Items costing less than $500
  
• Used equipment
  

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