9235
Software projects to be capitalized (5,000 to 5,000,000) – see 8085
9230
Software projects to be capitalized (5,000,000 and up)
9135
Including Art & Musical Instruments, Sports Equipment
9130
Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment > $5,000