Capital Expenses are the expenses related to the purchase of equipment. Equipment means an article of non-expendable tangible personal property having a useful life of more than one year and an acquisition cost which equals the lesser of: the capitalization level established by the government unit for financial statement purposes or $5,000. Capital expenses do not include operating expenses that are eligible to use capital funds. There are nine types:
Guideway is the buildings and constructions (e.g., dedicated facilities for the operation of trains and buses including at-grade, elevated and subway structures, tunnels, bridges, track, paved highway lanes, bus loops) with all attached fixtures, located along the route where passenger service is offered. Does not include passenger stations or bus pull-ins.
Systems includes the computers, monitors, printers, scanners, data storage devices and associated software that supports general office, accounting, scheduling, vehicle maintenance, non-vehicle maintenance, and customer service functions.
A station is a passenger boarding/alighting facility with a platform, which may include stairs; elevators; escalators; passenger controls (e.g., faregates or turnstiles); canopies; wind shelters; lighting; signs; buildings with a waiting room, ticket office or machines, restrooms, or concessions. Includes all fixed guideway passenger facilities (except for on-street cable car and light rail stops), including busway passenger facilities; underground, at-grade, and elevated, rail stations; and ferryboat terminals. Includes transportation/transit/transfer centers, park-and-ride facilities, and transit malls with the above components, including those only utilized by motor buses. Does not include bus, light rail, or cable car stops (which are typically on-street locations at the curb or in a median, sometimes with a shelter, signs, or lighting).
Facilities include administration, central/overhaul maintenance facilities, light maintenance and storage facilities, and equipment of any of these items.
Administrative buildings are the general administrative offices owned by the transit agency.
Rolling Stock is the revenue vehicles used in providing transit service for passengers. The term revenue vehicles includes the body and chassis and all fixtures and appliances inside or attached to the body or chassis, except fare collection equipment and revenue vehicle movement control equipment (radios). For rubber tired vehicles, it includes the cost of one set of tires and tubes to make the vehicle operational, if the tires and tubes are owned by the transit agency.
Fare revenue collection equipment include turnstiles, fare boxes (drop), automated fare boxes and related software, money changers and fare dispensing machines (tickets, tokens, passes).
Other Vehicles includes service, supervisory and other vehicles other than rolling stock.
Other includes furniture, equipment that is not an integral part of buildings and structures, shelters, signs, and passenger amenities (e.g., benches) not in passenger stations.
