R&D Units - Funding 2020-2023

The description of the equipment purchased must be sufficiently detailed to allow for its identification in the event of an on-site audit (technical characteristics that distinguish equipment from similar lines/serial number). Quantities (including the equipment for which they are intended) must also be duly itemized and fall within the scientific objectives of the project. The description of this expenditure must contain sufficient data to verify its eligibility, namely the equipment to which it corresponds and to whom (researcher/group) its use is assigned.

The maintenance and repair costs of equipment unequivocally used in the context of the R&D Unit's research work during the funding period are eligible if they are essential to the pursuit of the planned activity plan.

The warranty extension is equivalent to insurance that can be purchased when buying equipment. This insurance extends the coverage offered by the manufacturer beyond the warranty period required by law. Provided that its indispensability is justified in the context of the planned research activities, the warranty extension may be accepted as eligible if these conditions are met.

In the current financing, equipment must be allocated at 100%, with no depreciation applied, provided that it remains allocated during the project implementation period, even if the equipment has a useful life beyond the financing period, in accordance with the following point of the Implementation Rules: “2.5.2. CAPITAL EXPENDITURE Scientific and technical instruments and equipment (E) that are essential to the achievement of the financing objectives, directly and unequivocally used by the R&D Unit and allocated to it during the period of its execution, with 100% of the acquisition cost being accepted."