Computing devices can be direct charged to a federal award if they are essential and allocable, even if they are not solely dedicated to the performance of the federal award.
Computing devices means machines that cost less than $5,000 and are used to acquire, store, analyze, process and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information.
Purchasers and administrators and PIs monitoring awards must ensure and document that computing devices are essential to the project and allocated appropriately among research awards and discretionary accounts. Such documentation should be retained in the DLC.
Applicable Uniform Guidance section: 200.20 & 200.453
For more information, contact Kevin Milligan [email] in the Controller’s Office / VPF.