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Capital Expenditure Approved List

U. S. Department of Agriculture (USDA) Capital Expenditure Approved List for school food authority equipment purchases.

For more information on the purchase of equipment and instructions for submitting a request for equipment not on this list, please see Management Bulletin SNP-38-2014 at USDA Capital Expenditure List and Equip. Purchases web page. Note: Equipment provided in this list has state agency pre-approval for purchases that support the operation and improvement of School Nutrition Programs only.

  1. Refrigerator and Freezer - Excluding Walk-in Units
    1. Blast Chiller
    2. Camchiller
    3. Combo
    4. Glass Door
    5. Ice Chest
    6. Ice Machine
    7. Milk Cooler
    8. Mobile
    9. Reach-in
    10. Roll-in
    11. Undercounter
    12. Work-top
  2. Gas or Electric Oven/Range/Stove/Steamer
    1. Combi
    2. Convection
    3. Conventional
    4. Conveyor
    5. Countertop
    6. Double Stack
    7. Griddle
    8. Heat-n-Hold
    9. Holding Unit
    10. Induction Cooktop
    11. Range Top
    12. Reel
    13. Rotating Rack
  3. Hot or Cold Cart/Cabinet
    1. Beverage Service
    2. Buffet
    3. Holding
    4. Mobile
    5. Proofing
    6. Retherm
    7. Rolling
    8. Self Serve
    9. Serving
    10. Warming
  4. Hood
    1. Exhaust
    2. Fire Suppression Hood
    3. Condensate
  5. Mixer
    1. Countertop
    2. Floor
  6. Kitchen Sink
    1. Compartment
    2. Hand
    3. Utility
  7. Individual Equipment Items
    1. Air Fryer
    2. Barbeque (allowable when serving reimbursable meals)
    3. Bagging Machine
    4. Braising Pan
    5. Breathe Guards/Sneeze Guards
    6. Broiler
    7. Cafeteria Tables and Chairs (exclusive for food service use)
    8. Cold Pan Serving Counter
    9. Commercial Juicer
    10. Cook/Chill System
    11. Depositor and Filling Machine
    12. Dishwasher
    13. Dough Divider
    14. Drawer Warmer
    15. Floor Scrubber
    16. Food Display (Hot or Cold)
    17. Food Processor
    18. Food Slicer, Chopper, Dicer, etc.
    19. Generator
    20. Griddle
    21. Hot Well Transport System
    22. Kiosks
    23. Meal/Food Packing Machine
    24. Menu Boards (Kitchen/Serving Area)
    25. Microwave
    26. Milk Dispensers
    27. Pizza Oven
    28. Plate/Tray Dispenser
    29. Point of Sale (POS) System and Licensing Renewal
    30. Prep Tables
    31. Produce Washers
    32. Salad Bar
    33. Serving Equipment
    34. Serving Counters
    35. Serving Line System (Hot or Cold)
    36. Shrink Wrapper Machine
    37. Smoothie Blender
    38. Speed Line (Hot or Cold)
    39. Stainless Steel Work Tables
    40. Steam Jacket Kettle (Gas or Electric)
    41. Steam Table
    42. Styrofoam Recycling Machine
    43. Tilt Skillet
    44. Tray Sealer Machine
  • Per title 2, Code of Federal Regulations, Section 200.439: "Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $10,000 or more have the prior written approval of the Federal awarding agency or pass-through entity."

  • Per USDA Policy Memorandum SP 31-2014, school food authorities purchasing equipment from this list are not required to receive prior approval from the California Department of Education (CDE).

  • Note: equipment approvals assume existing utility connections are adequate and within the area where the equipment will be installed per manufacturer requirements. Service systems--new or upgrades are allowable expenses using nonprofit school food service funds with prior approval from CDE. E.g., air conditioners, heating systems, ventilation systems, intercommunication systems, sanitary systems, sewer systems, telephone, and computer lines. The California School Accounting Manual Procedure 770 provides criteria for identifying service systems. For additional guidance on allowable costs and the process to submit a request for prior approval, please refer to the CDE Allowable Costs web page.

  • Per USDA Policy Memorandum SP 39-2016, SFSP 13-2016, CACFP 11-2016, only school districts operating the Child and Adult Care Food Program (CACFP) and/or Summer Food Service Program (SFSP) in conjunction with the School Nutrition Program (SNP) are not required to receive prior approval from the CDE before purchasing equipment appearing on this list; however, school districts on either program must account for the expense in the program budget to which the cost pertains.

The effective date of the USDA Capital Expenditure Approved List for SNPs is July 17, 2025.

Questions:   Resource Management Unit | SNPCafeFundQuestions@cde.ca.gov
Last Reviewed: Wednesday, May 06, 2026
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