Looking for help in accounting for computer hardware. Our IT mgr builds and upgrades our computers - often using parts of old computers. I have no idea how to handle the accounting for this equipment. Does anyone else have this issue and how do you handle it? What is your threshold for capital purchases? Nancy Ehlers, Treasurer Christ the King Seminary 711 Knox Road East Aurora, NY 14052-0607 (716) 652-8900

Our IT dept also builds desktop machines from parts. At the beginning of the current fiscal year, we raised our cap limit from $500 to $1000. Since none of the home-built machines approach our cap limit, we do not capitalize them. Comppnent purchases are treated as non-capitalized equipment purchases and therefore expensed. IT keeps track of the hardware on its own. They know who has which PC and what components, software, etc. are on that machine. Their inventory is updated as they make changes to any given machine. Janet A. Hickey Accounting Manager Wisconsin Evangelical Lutheran Synod Milwaukee, WI Phone: 414/256-3275 Email: [Email Removed] Website: www.wels.net