What defines capital equipment items in a healthcare setting?

Capital equipment items in a healthcare setting are primarily characterized by having a higher purchase cost. These items typically include expensive medical devices and equipment that play a critical role in patient care, diagnosis, and treatment. Their significant financial investment means that they are often included in budget planning over an extended period due to their longevity and the importance of their function within the healthcare environment.

While other options mention characteristics of different types of items, they do not align with the definition of capital equipment. For example, items that can be reused indefinitely may pertain to some capital equipment but do not encapsulate the cost aspect that differentiates them as capital assets. Low-cost consumables, on the other hand, do not qualify as capital equipment due to their minimal financial impact on the organization's budget. Similarly, items solely utilized during sterilization might be specific equipment used in that context but do not universally define the broader category of capital equipment. Thus, the emphasis on higher purchase costs effectively differentiates capital equipment from other categories within the healthcare setting.