The purpose of this document is to answer Frequently Asked Questions related to the disposition of equipment and supplies under the Emergency Assistance to Non-Public Schools (EANS) program. For the purpose of the frequently asked questions (FAQs) concerning disposition of equipment and supplies under the Emergency Assistance to Non-Public Schools (EANS) program, as authorized by either the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act) or the American Rescue Plan Act of 2021 (ARP Act): (1) equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost that equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000. (2 C.F.R. § 200.1); and (2) supplies means all tangible personal property that is not equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. (2 C.F.R. § 200.1).