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Real Property:  typically includes land and buildings.

Personal Property:  includes both tangible personal property, which is classified as either equipment or supplies; and intangible personal property, which includes things having no physical existence, like trademarks, copyrights, and patents.

Equipment:  is a tangible non-expendable personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.

Sensitive Minor Equipment:  is defined as moveable, high-risk, sensitive property items purchased with a per unit cost between $500.00 and $5,000.00, such as computers (i.e., laptops, tablets), TVs, projectors, cell phones and cameras acquired, used and managed for criminal justice and victim service grant purposes.

Intangible Property:  includes trademarks, copyrights, and patents.

***Real property and intangible property are unallowable expenses with CVAD funding.

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