What is the ideal characteristic of items classified as capital equipment?

Items classified as capital equipment have a significant purchase cost, which is one of their defining characteristics. Capital equipment is generally understood to be long-lasting and necessary for the operational needs of healthcare facilities. These items are not intended for single or short-term use; instead, they serve essential functions that justify their high investment.

For instance, surgical tables, MRI machines, and sterilizers are examples of capital equipment that require substantial financial resources for acquisition, reflecting their integral role in delivering quality patient care and supporting clinical activities. The high purchase cost is ultimately offset by the longevity and critical nature of these items in a healthcare setting.

This focus on durability and cost aligns with the understanding that capital equipment is a significant investment for healthcare providers, in contrast to consumables or items that are used frequently but may not carry the same financial burden.