Computing Devices costs are traditionally recovered as indirect costs via application of the F&A rate. However, under Uniform Guidance § 200.453, “charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.” Such devices:
- Which cost less than $5,000 are treated like supplies (regardless of their useful life)
- Which cost more than $5,000 per unit are considered equipment and must be specifically approved by the sponsor to be directly charged to a given project
- Should be detailed in the sponsored project budget and budget justification
- Must be purchased at the beginning of the project in order to be considered essential for project completion unless the sponsor approves otherwise
- Are considered University property at the end of the project
The above is only applicable if the project does not have reasonable access to other devices or equipment that can achieve the same purpose (note that convenience or preference is NOT appropriate justification). Please download the University policy to the right for more detail regarding computing devices.