R&D Units - Financing 2020-2023

The description of the equipment purchased must be detailed enough to allow it to be identified in the event of an on-site audit (technical characteristics that distinguish equipment from similar lines/serial number). The quantities must also be duly itemized (including the equipment for which it is intended) and must fit in with 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.

Expenditure on the maintenance and repair of equipment unequivocally used within the scope of the R&D Unit's research work during the period in which the funding is being carried out is eligible if it is essential for carrying out the planned plan of activities.

Extended warranty is like an insurance policy that you can take out when you buy a piece of equipment. This insurance extends the coverage offered by the manufacturer beyond the warranty period required by law. As long as it is justified that it is essential in the context of the planned research activities, if these conditions are met, the extended warranty may be accepted as eligible.

In the current financing, equipment must be charged at 100%, with no depreciation applied, as long as it is used during the project execution period, even if the equipment has a useful life beyond the financing period, in accordance with the following point of the Implementing Rules: "2.5.2. CAPITAL EXPENDITURE Scientific and technical instruments and equipment (E), essential to achieving the objectives of the funding, directly and unequivocally used by the R&D Unit and assigned to it during the period of its execution, with the 100% imputation of the acquisition cost being accepted."