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Equipment means an article or item of nonexpendable tangible property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
This definition is documented in UMB’s negotiated Facilities and Administrative (F&A) Cost Rate agreement.
The budget category of Equipment should only include items that meet this definition. A different cost-threshold should only be used if the sponsor guidelines specifically define another amount. Less expensive items, such as laptop computers, should be included under “Supplies” or “Other Expenses."
How will this equipment benefit the project? The budget justification for equipment should describe the type of equipment and if known, the model and vendor name. It may include any specifications required for the proposed project. Do not assume that the reviewers will understand why the equipment is needed. Explain how the requested equipment will be used in the project and why it is necessary to purchase equipment dedicated to this project rather than use shared resources. You may make a statement to the effect that the equipment will be dedicated to the project, and/or that the equipment is not available elsewhere at UMB for the investigator’s use.
Some sponsors may require a vendor quote. If a quote is not available, indicate how the amount budgeted was determined (website price list, prices from UMB purchasing contracts, etc.).