Which type of items are typically classified as capital supply?

Capital supplies are typically described as expensive equipment that a facility or practice invests in for long-term use. This definition includes items that have a significant cost and are not intended for immediate consumption or replacement. Capital supplies are often essential for the operation of a practice, such as clinical machines, diagnostic devices, and specialized apparatuses that aid in patient care and treatment over multiple years.

Other items listed, such as consumable supplies, small tools, and office supplies, tend to be lower in cost and frequently replenished. Consumable supplies refer to items that are used up quickly, small tools may be inexpensive hand tools used in a range of tasks, and office supplies are items like paper and pens that are necessary for administrative tasks but do not qualify as capital investments. Thus, expensive equipment stands out as the category precisely fitting the definition of capital supplies, reflecting their role in facilitating long-term operational functions and their higher investment value.