Equipment expenditure

Costs for equipment expenditure are eligible and reported as real costs.

Equipment expenditure are not to be reported at all if the project uses the simplified cost option “The 40%-method” that covers all costs but staff costs.

Costs for equipment purchased, rented or leased by the beneficiary of the operation other than those covered by office and administration costs shall be limited to the following:

(a) office equipment;
(b) IT hardware and software;
(c) furniture and fittings;
(d) laboratory equipment;
(e) machines and instruments,
(f) tools or devices;
(g) vehicles; and
(h) other specific equipment needed for operations.

Examples of supporting documents for the verification of expenditure
• evidence of the procurement process in line with the legal status/organisational/regional/national procurement rules or the EU procurement rules depending on the amount of the contract and programme specific rules;
• a document laying down the services to be provided with a clear reference to the project and the programme. Any changes to the contract must comply with the public procurement rules and must be documented;
• an invoice or a request for reimbursement providing all relevant information in line with the applicable accounting rules;
• actual equipment purchased, rented or leased;
• proof of payment
• proof that second-hand equipment is fulfilling the conditions regarding that no other assistance has been received for it, that its price does not exceed the generally accepted price on the market in question; and that it has the technical characteristics necessary for the operation and complies with applicable norms and standards.
• calculation scheme of depreciation, if applicable.

Examples of costs under Equipment

• The costs for vehicles such as boats, snowmobiles, or other terrain vehicles used solely for the project.
• Vehicles used for the transportation of material to field work within a project activity.