How does ED differentiate between supplies and equipment?
If an item falls under $5,000 per unit cost, then it is designated as a supply item according to the Federal guidelines. If an item costs $5,000 or more per unit, it is considered to be equipment. Many States or LEAs use different dollar thresholds to define supply and equipment purchases. Applicants may elect to use the definitions that are used in their State or by their LEA, provided that the definitions include a dollar threshold equal to or lower than that provided by Federal guidelines.