Section 92-72-005 - Equipment005.01 The program shall retain a vested interest in any items of equipment in which its share of the current market value is $5,000 or more. 005.01A. If a recipient sells an item of equipment in which the program has a vested interest, the program has a right to its share of the current market value or the proceeds from sale.005.01B. The program uses a straight line, 20% per year depreciation schedule to determine the current market value of its share. When the program share of the current market value is less than $5,000, the vested interest is relinquished.92 Neb. Admin. Code, ch. 72, § 005