Incremental Budget Wood County uses an incremental approach to budgeting. The 2016 cash budget for the Wood County Department of Motor Vehicles is presented as follows:

Supplies	$22,500
Temporary and seasonal wages	34,500
Wages of full-time employees	277,500
Supervisor salaries	70,500
Rent	39,000
Insurance	21,000
Utilities	23,000
Miscellaneous	16,500
Contingencies and equipment	52,500
Total	$557,000

Required Prepare an incremental cash budget for 2017, assuming the planned total budget increase is 2.5 percent. Budget details include a budget increment for salaries and wages of 4 percent, no change in rent, and 2 percent increases in the budget for supplies and miscellaneous. Utility companies have received approvals for rate increases amounting to 4 percent and insurance companies have announced an increase in premiums of 6 percent. (Hint: The Contingencies and equipment 2017 budget is a plug.)

QUESTION: What is Contingencies and equipment?