Eurostat defines ICT equipment as follows:

Information and communication technology, abbreviated as ICT, covers all technical means used to handle information and aid communication. This includes both computer and network hardware, as well as their software.

We agree with this definition, however would add that ‘software’ in this case refers to the firmware of ICT equipment and not the operating software, virtualisation software or application software running on the equipment itself.

UN‑ESCWA defines ICT equipment as follows:

Devices using electronic controls and also the electronic components forming part of these devices.