Materials & Supplies/Consumables
- Laboratory materials – list major categories including: gases; plasticware; chemicals/reagents; cell culture media; restriction enzymes; radioactive reagents, etc.
- Animals and their per diem – you must have IACUC approval before you can acquire and use animals or animal products.
- Instrumentation (‘equipment-like’ items that cost less than $5,000, unless otherwise specified by sponsor), e.g., tape recorders, digital cameras, GPS, etc.
- Desktop or laptop computers – must be exclusively or predominantly used for the research or project-related purpose, essential to meet the project objectives and well justified; or the cost may be reasonably allocated to different funding sources, in direct proportion to the projected computing device usage for each funding source.
- Necessary computing devices may be charged in full to a sponsored project when predominantly used in support of the sponsored project. Predominant use is considered 75% or greater, and would be charged in full to the sponsored project. Those below 75% would be allocated as indicated below or shared between funding sources including other sponsored awards.
- For circumstances where the computing device is not predominantly used in support of a project, the project may be charged a reasonable proportion of the total cost, relative to the projected use allocated to the sponsored project.