Fall 2021 Guidance/COVID-19 Information

Academic Equipment Replacement (AER)

The special University-wide lump-sum distribution of Academic Equipment Replacement funding has specific and defined restrictions governing its use. The following guidelines apply:

  1. Academic Equipment Replacement Funds may be expended for the purchase, upgrading, or major repair of equipment for teaching departments or for equipment assigned to Educational Communications Centers (Cortland's Learning Resources Center) which is used in direct support of instruction. Major repair or upgrading of instructional equipment must serve to extend the useful life of the equipment.
  2. Repair of equipment may not be interpreted to authorize the purchase of service contracts, authority to establish or maintain service shops to be supported from Academic Equipment Replacement Funds, or to include routine maintenance or minor repairs of equipment.
  3. The costs of upgrades which improve or expand the original function of the equipment will be added to the original cost of the equipment for inventory asset purposes.
  4. Computer software may only be purchased as a part of an initial acquisition of computer hardware and only if it is an integral part of the system or is available only from the hardware manufacturer. The cost of the software must be included in the cost of the computer hardware for inventory asset purposes.
  5. Office-type equipment (desks, chairs, filing cabinets, copiers, typewriters, computers, etc.) are normally used for administrative support and are, therefore, ineligible for AER funding. Only if primarily used in direct support of the teaching process may such equipment be purchased from AER funds.
    An explanatory notation describing the intended use of any proposed purchase which is not obviously in direct support of teaching is required to document adherence to guidelines.
  6. Installation Costs: The associated costs of installation of purchased equipment is applicable to AER funding under the following conditions:
    1. The installation must be executed as part of the single order and price, and through the vendor supplying the equipment.
    2. An installation at a time later than the time of delivery constitutes a separate transaction and is a fundamental violation of AER guidelines.
    3. If the installation involves any kind of construction or alteration to the facility, there must be adherence to all construction regulations, and such costs are not an appropriate use of AER funds.
    4. A separate installation, from other funds, differentiates that cost from the dollar value of the equipment inventory upon which future AER funding is based.
  7. For the purposes of this program, the following definitions will apply:
    EQUIPMENT - A unit of Group III moveable equipment which is non-consumable, has a unit acquisition cost of $500 or more, and a useful life of at least two years. For audio-visual and office business machinery and equipment, the unit acquisition cost is set at $250 with a useful life of at least two years.
    1. Group I: Structural (built-in) equipment - a part of the building; not AER eligible.
    2. Group II: Permanent, non-moveable equipment; not AER eligible.
    3. Group III: Moveable equipment over $250.00; AER eligible over $500.00, (ECC/LRC) eligible over $250.00.

TEACHING DEPARTMENT - A department whose chart of accounts code contains zeros in the third and fourth positions (i.e., XX00XX, designating an I & DR account).