R&D Units - Funding 2020-2023
The description of the purchased equipment should be detailed enough to allow its identification in the event of an on-site audit (technical characteristics that distinguish equipment of similar lines/serial number). Quantities (including equipment for which it is intended) should also be properly itemized and fit within the scientific objectives of the project. The description of this expense must contain sufficient data to verify the eligibility of the expense, including the equipment it corresponds to and to whom (researcher/group) its use is attributed.
Expenses for maintenance and repair of equipment unequivocally used in the scope of the research work of the R&D Unit during the period of execution of the funding are eligible if they are indispensable to the achievement of the planned plan of activities.
The extended warranty is likened to an insurance policy that can be taken out when purchasing equipment. This insurance extends the coverage offered by the manufacturer beyond the legally required warranty period. Provided the indispensability is justified within the scope of the planned research activities, if these requirements are met, the extended warranty may be accepted as eligible.
In the current funding they should impute the equipment at 100%, not applying the depreciation, provided that it is allocated during the period of execution of the project even if the equipment has a useful life beyond the funding period in accordance with the following point of the Implementing Rules: "2.5.2. CAPITAL EXPENDITURE Scientific and technical instruments and equipment (S), essential for the achievement of the funding objectives, directly and unequivocally used by the R&D Unit and which remain allocated to it during the period of its execution, the imputation of the acquisition cost being accepted at 100%".