7300-Expenditures for the initial, additional, and replacement items of equipment, such as machinery, furniture and fixtures, and vehicles other than those used for student transportation, that meet the school administrative unit's capitalization threshold in compliance with GASB 34.

6150-Expenditures made by Career and Technical Centers and/or Regions for program equipment items that have a cost of $1,000 or greater but do not meet the capitalization threshold of the school unit.

Functions