Examples
Worked examples
- Is an instance
An NIH grant budgets 120,000 USD for a confocal microscope, excluded from MTDC.
- Is an instance
A Horizon Europe project budgets equipment depreciation at 30,000 EUR per year over the project's 4-year duration.
Counter-examples
Looks similar, but isn't
- Not an instance
A reagent kit costing 200 GBP is a consumable, not equipment.
- Not an instance
Personnel costs are not equipment costs.
Editorial commentary
Equipment is typically defined as items costing $5,000 or more per unit (US federal default) with a useful life over one year. Equipment may be excluded from the indirect-cost base (MTDC). Horizon Europe permits only equipment depreciation as a direct cost (not the full purchase price), except in lump-sum grants. Capital-equipment grants (e.g., NSF MRI, UKRI Capital, Wellcome Multi-User Equipment) fund larger items as their primary purpose. Equipment disposal at project end follows sponsor rules.
References
- US Office of Management and Budget Uniform Guidance 2 CFR 200.439; Horizon Europe Annotated Grant Agreement.
Also known as
Capital cost (grant) · Equipment purchase · Capitalised equipment
Machine-readable encodings
Use in your systems
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vocab-identifier="https://casrai.org/dictionary/"
vocab-term="Equipment cost (grant)"
vocab-term-identifier="https://casrai.org/dictionary/term/equipment-cost-grant" />{
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"name": "Equipment cost (grant)",
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"description": "The portion of a grant budget allocated to the purchase, fabrication, or lease of equipment with a useful life beyond a single budget period and a per-unit cost exceeding the institutional capitalisation threshold.",
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"Capital cost (grant)",
"Equipment purchase",
"Capitalised equipment"
],
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