C.F.R. » Title 32 » CHAPTER I—OFFICE OF THE SECRETARY OF DEFENSE › SUBCHAPTER C—DoD GRANT AND AGREEMENT REGULATIONS › PART 37—TECHNOLOGY INVESTMENT AGREEMENTS › Subpart J—Definitions of Terms Used in This Part

32 C.F.R. § 37.1280

Equipment

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Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.