Fabrication of Special Purpose Capital Equipment

Topics:
Capital Equipment
Tags:
Capital Equipment,
Equipment,
University Of Rochester
Source:
University of Rochester

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Overview: The following article establishes a policy and working procedure when a Principal Investigator wishes to build or fabricate a piece of capital equipment. These instances arise when it is more economically feasible or fabrication is the only means of acquiring the specialized equipment. The sponsor has generally approved such fabrication. The budget line items associated with the fabrication include purchases of items that are less than $1,000 as of July 1, 1997; these costs are exempt from indirect (F & A) costs. Special purpose equipment that is to be assembled or fabricated will result in an article of nonexpendable tangible property having a useful life at least one year, and total acquisition cost of $1,000 or more. "Special purpose equipment" means equipment, which is used only for research, medical, scientific, or other technical activity.

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Format: PDF | Size: 69KB | Date: Jan 2003 | Pages: 2

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