Examples of University of Washington equipment and that have qualified for the M&E Exemption:
- DNA Engine Thermal Cycler - comparative sequence analysis to determine gene functions.
- Cages - used to house research animals.
- Nucleofactor - nuclear fusion research.
- Computer System - used to automate analysis of tandem mass spectra of peptides acquired from proteomics experiments.
- Ultrasound Machine - used to conduct research on the next generation medical ultrasound system and applications.
- Laboratory furniture (lab table or lab chair) - used in a laboratory workstation integral to qualifying R&D operations.
Examples of University of Washington equipment that have not qualified for the M&E Exemption:
- DNA Sequencer - used in clinical support/patient care.
- Solvent dispensers - used in student support.
- Spectrometer - used in student support.
- Computer System - used for other than analyzing research data, such as student dissertation research.
- Inverted Microscope - used in classroom.
- Clutch Assembly - used to repair ship (should be coded 05-40, regardless of cost).
- Portable computing equipment items such as:
- Computers including laptops, notebooks, and tablets.
- Projectors.
- Printers.
- Items, such as a welder, being purchased to build a fabrication, is not eligible for M&E if it is not going to be part of the completed fabrication.
- Consumable items.
- Hand-powered tools.
- Items used in patient care.
- Property with a useful life of less than one year.
- Building fixtures that are not integral to the research operation that are permanently affixed to and become a physical part of a building. This includes utility systems for heating, ventilation, air conditioning, communications, plumbing, or electrical.