Since a laptop is a Supply and not classified as Equipment, can we give a laptop purchased on a Sponsored Award to an individual or other entity?

No. Even though laptops do not meet the definition of Equipment, it does not mean that they can be disposed of by giving them away. Laptops should be retained by the department and continued to be used for research. If an individual wants to purchase the laptop, then this should be arranged via UW Surplus. Any proceeds from the sale of a laptop should be credited to the Budget under which the laptop was original purchased.