Code of Federal Regulations · Section
§ 37.1280 — Equipment
32 C.F.R. § 37.1280
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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.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Secretary of Defense10 U.S.C. § 113