Guide section list
Comprehensive reference guide
Computing devices
Subpart E: Cost Principles
Definitions Accordion Closed
200.20 Computing Devices
Computing devices are machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories for printing, transmitting and receiving, or storing electronic information.
200.94 Supplies
Supplies means all tangible personal property other than equipment with a useful life of more than one year and a per-unit acquisition cost equal to or greater than $5,000. A computing device is a supply if the acquisition cost is less than the equipment capitalization level of $5,000.
Text Accordion Closed
200.453 Materials and supplies costs, including costs of computing devices.
Materials and supplies used for the performance of a Federal award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.
Explanation Accordion Closed
The Uniform Guidance redefines computers from “non-capital equipment” to supplies, which effectively recognizes the general decrease in the cost of such devices and their everyday value to research projects, both large and small. Nonetheless, such purchases should be justified in the proposal as essential and allocable to the projects paying for the computers. In addition, the direct benefits to the project or activity should be documented during their use.
Federal sponsors may impose additional requirements for the purchase and use of these machines, but the positions of individual agencies will not be known until their implementation plans are thoroughly vetted and audited during 2015.
The purchase of tablets or “smart phones” is discouraged because of the extra challenges controlling their use.
Application Accordion Closed
Agency prior approval is not required, but the devices must be itemized in the proposal budget and justified as essential and allocable to the project.
In addition, the direct benefits to the project should be documented during the period of performance.
If desktop or laptop computers are needed to support the project scope of work, then they should be including in the proposal budget and appropriately justified.
PI’s are responsible for determining if the devices are essential and allocable to the project.
Notes
Costs may include accessories (“peripherals”) for printing, transmitting, receiving, or storing electronic data.
Devices may not be purchased for convenience or preference.
Inventory tags may be affixed to computing devices at the discretion of the department; inventory tagging facilitates accountability, availability for reuse, and appropriate disposal.
There is no change in policy regarding treatment of items over $5,000. If the acquisition cost of a computer is greater than $5,000 (and has useful life of more than 1 year), it should be categorized as computing equipment. See the Property Management Manual for more information regarding capital equipment.
Comments on agency implementation policies/procedures (to be added) Accordion Closed
Related NAU policies/procedures Accordion Closed
- OGCS Sponsored Project Action Request (SPAR)
- PAASFC Statement: Direct Charges of General Purpose Costs to Federal Grants
- CMP 430-13 – Materials and Supplies
- CMP 430-14 – Non-Capital Equipment