310 FW 4,  Classification

A. The Service shall determine if items of personal property under its jurisdiction are expendable or non-expendable, as defined in 310 FW 1.9H and 1.9M.

B. Non-expendable property shall be further classified to indicate whether it is to be capitalized, non-capitalized, or treated as materials and supplies for financial and physical control purposes.

C. Sensitive property shall be classified as controlled property regardless of the original acquisition cost.

D. Museum property is controlled through accessioning and cataloging procedures, regardless of value, under guidelines established by the Assistant Director for Refuges and Wildlife.

4.2 Financial Classification.

A. The servicing Division of Contracting and General Services office shall assign an object class code to each item ordered on a delivery and/or purchase order which they process. Field station activities which process these documents shall assign an object class code only to those items of capitalized equipment. These object class codes are found in Appendix E of the Service's Federal Financial System Handbook. Reference 310 FW 1.9D and 310 FW 2.9B when determining whether an item meets the capitalization criteria. Generally, items of personal property which are capitalized will be assigned the code 311 plus the appropriate alpha letter. Non-capitalized items of personal property will be assigned the code 312 plus the appropriate alpha number. Delivery and/or purchase order forms are available in all servicing Division of Contracting and General Services offices.

B. In order to verify the accuracy of the object class codes assigned to the Orders for Supplies and Services, Part 8 of the form, Property Management on Order, shall be furnished to the Property Officer upon its issuance. The Property Management Officer will verify the accuracy of the object class code assigned to the order.

4.3 Physical Classification.

A. Federal Supply Class Code. Each item of controlled property entered into the detailed property records will be assigned a four digit Federal Supply Class Code (FSC). These codes can be found in the Federal Supply Classification Cataloging Handbook issued by the Defense Logistics Agency, and can be ordered from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402.

B. Description. The approved name for each item of personal property is listed in the Federal Item Name Directory for Supply Cataloging, H6 Series. These descriptions should be used whenever possible.