Accountable personal property is divided into categories for accounting control. Each category has three segments: class, threshold, and funding source.
 
1. The first segment is the classification of the personal property. Appendix B contains a list of the classifications and their corresponding useful life.
 
2. The second segment, threshold, categorizes whether the personal property is below or above the accounting capitalization threshold, $25,000.

3. The third segment is the funding source:
 
WCF Invested Equipment
Equipment acquired as an investment of the NIST Working Capital Fund (WCF). The cost of the equipment is recovered through amortization charges monthly over the finance terms or useful life of the equipment.

Unfinanced (Non-WCF Invested Equipment)
Accountable personal property where full cost is recovered as a direct charge to the project code creating the need for the property, except for such items purchased with other-federal-government agency funds.

Donated 
Accountable personal property in this category is recorded as a donated asset and includes equipment developed from research and development efforts, personal property acquired from external excess sources, and personal property donated by other organizations.
 
Undesignated
Used for leases and when the funding source is unknown. Includes accountable personal property found as a result of an inventory, heritage assets, and non-accountable excess.
 
Other-Agency
Accountable personal property purchased by NIST with funds provided by other federal government agencies, non-federal government agencies, and non-government agencies. Unless stated in the other-federal-government agency order, the sponsoring agency has 90 days from the termination of the project to claim the personal property; otherwise it is assumed that the other federal government agency does not want the property and title passes to NIST as a method to account for the property.