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.