Consider that you are going to be the HIM director for a large physician group that is just organizing the practice. They are planning to utilize fully electronic records. The electronic health record system and computers will be coming from a separate IT budget. However, you need to plan a departmental and capital budget for the first year of business. What items should you list under each budget? Keep in mind that the group has decided that anything more than $500 should be on the capital budget, except payroll expenses.