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Equipment and research infrastructure

The following provides more information about project costs related to the procurement and operation of equipment and research infrastructure.

Costs related to procurement and operation of equipment and research infrastructure

  1. Funding for the procurement of research infrastructure of widespread national interest, as defined in Tools  for Research – Norway’s national strategy for research infrastructure 2012–2017 (available only through funding announcements targeted specifically towards support for research infrastructure). 
  2. Costs for procurement and operation of project-specific equipment that will not be of any use outside the scope of the project, and that is necessary for the execution of the project, are regarded as direct project costs and should be entered under the cost category “Equipment” on the application form.
  3. Equipment, including laboratory and office equipment, that will be of additional use outside the scope of the project and that has a purchase price of less than NOK 100 000, is included in the calculation of payroll and indirect costs. Procurement of such equipment is therefore not to be entered as a specified project expense.

Operational and depreciation costs of research infrastructure and equipment

Operational and depreciation costs may be calculated and entered under the cost category for equipment if the equipment involved has a purchase price of more than NOK 100 000 and has been defined as “research infrastructure resources” (RIR). This means that operational costs, including depreciation costs, are identified separately in the institution’s accounts and will be distributed proportionately among the projects and activities that utilise the infrastructure.

For the higher education sector, see information about the RIR concept in the Norwegian TDI model (common full costing methodology).

If the equipment/infrastructure has been or will be procured using funding from the Research Council, the depreciation costs are not to be included in the costs for "research infrastructure resources".

If the equipment/research infrastructure has not been defined as "research infrastructure resources", a portion of the depreciation costs may be calculated under the cost category for equipment according to the following principles:

  • The equipment has not been/will not be procured using funding from the Research Council 
  • The depreciation schedule must be based on the time frame that the owner of the equipment (project owner or partner) has stipulated for equipment depreciation in its ordinary accounting procedures or financial planning. If the institution does not have any established guidelines, a five-year period of depreciation is to be applied.
  • The depreciation costs are limited to the percentage of the equipment capacity to be used in the project. If the project will be using x% of the equipment capacity, then x% of the depreciation costs may be entered as a project cost. Depreciation costs may only be included within the period of depreciation established for the equipment (see above).
  • Good accounting practices and any existing guidelines for accounting-based write-offs are to be employed.
  • If the grant application is awarded funding, the costs for equipment are to be entered in the project accounts as they are calculated in the official accounts.
Published:
03.03.2010