Major Item of Equipment

Capital equipment with a cost that exceeds $2M. In most cases, capital equipment is installed with no construction cost. However, in cases where the equipment requires provision of supporting construction such as foundations, utilities, structural modifications, and/or additions to a building, the associated construction activities must be acquired through a line item construction project or a minor construction project if the cost is below the minor construction threshold stated in 50 U.S.C. 2741(2).