Instructional Equipment Replacement (IER) Guidelines


Instructional Equipment Replacement (IER) Guidelines


The purpose of the Instructional Equipment Replacement Program is to provide a means through which resources originally invested in instructional equipment whose value has been subsequently lost through obsolescence can be reinvested in instructional equipment to ensure and enhance the high quality of approved University instructional programs.

The concept of a loss in inventory through obsolescence is basic to the purpose of the Replacement Program. An item of equipment reaches obsolescence when it passes some established or accepted limit of deterioration. University equipment becomes obsolete when it is either 1) no longer useable, functionally obsolete; 2) no longer cost-effective, economically obsolete; or 3) no longer useful, technologically obsolete.

There are many reasons why an item of equipment may deteriorate in value even though it is well-maintained: 1) portions of the equipment may be consumed through use; 2) the ability of the equipment to perform the service for which it was intended may decline, either because of an unavailability of replacement parts or because of the impossibility of repairing or calibrating certain of its sub-systems; 3) the equipment may become more costly to operate, either because it uses more labor or materials per unit of output or because it breaks down often and maintenance and repair costs rise; 4) new equipment may be invented which is more cost-effective than the existing item ever was, either because it is faster, performs additional functions, or obtains more accurate results or because it requires a smaller input of labor or materials per unit output; and 5) the equipment may no longer be appropriate to instructional needs due to changes in the mode of instruction.

Measurement of Need for IER Funds

The Instructional Equipment Replacement Program was designed to determine the value of inventorial equipment becoming obsolete each year. It provides the information necessary to quantitatively determine and justify requests for State funds to replace obsolete instructional equipment.

The need for Instructional Equipment Replacement funds is currently measured through depreciating existing instructional equipment.

Uses of IER Funds

IER funds cannot be used for large mainframe computers, but may be used:

Campuses should screen departmental requests for IER funds to ensure their conformity with these guidelines.

Procedures for Control of IER Funds

In order to permit Office of the President evaluation and reporting regarding the use of IER funds, campuses must adhere to the following procedures:

Records of campus allocations of State IER funds to departments should be maintained at the campus level. Documentation on the purchases made from allocated funds must be maintained by the campus and made available on request at year end to the Office of the President.

Deleting Obsolete Inventory

Campuses should have procedures in place to assure that obsolete equipment is removed from the inventory as departments receive funds for new equipment.

Non-IER funded Equipment

Instructional Equipment Replacement funds are not meant to be the sole source of funds for equipment. Campuses should maintain existing expenditures for instructional equipment from non-IER sources, e.g., other General Funds, Opportunity Funds, or donations of equipment.


Ferenc Kovac
Manager ESG
380 Cory Hall, EECS
Berkeley, CA 94720-1770

Tel: (510) 642-6952
Fax: (510) 643-7846


Page last modified by Anna Maurer - Oct. 04, 2000