Are smoke alarms considered “supplies” or “equipment”?

Smoke alarms are considered “supplies” rather than “equipment.” Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000.

Supplies means all tangible personal property other than those described in the definition of equipment.