General purpose equipment is equipment not limited to research, medical, scientific, or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles. Capital expenditures for general purpose equipment are allowable as direct costs, provided that items with a unit cost of $5000 or more have the prior approval of the awarding sponsor. (Prior approval is occasionally waived by the sponsor.)