Equipment

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.

No. The equipment purchase threshold is $5,000 (for total acquisition, which includes shipping and taxes) and any item that meets that threshold must be treated as equipment.

Sponsor approval is typically required for all equipment purchases. Review the Award and the sponsor's requirements. See PAFC's web page on equipment for more information on such purchases.

If the computer is necessary to complete the objectives of the Award, and the cost is primarily allocable to the award, the computer can be listed as a direct cost. 

For more information on direct billing of F&A costs, see the PAFC web page Requirements to Direct Bill F&A.

No. Any expenditure made for budgetary convenience (“use up remaining funds”) is not allowable. For more information, refer to PAFC's web pages on the Four Cost Principles and End of Award Expenditures.