Stand-Alone Definition: Is free-standing and has life expectancy of one year or more. Think in terms of, "Can it be easily unplugged and used with something else?"
Component Accessory Definition: Permanently increases the value of a specific piece of equipment, and is not complete in itself. Think in terms of, "Must it be installed, rather than just plugged in?"
Software
Trade-in
Important: Use commodity level accounting when purchasing equipment.