You can claim the full purchase cost of an equipment in Horizon Europe, if the equipment is purchased specifically for the action (or developed as part of the action tasks) and if it fulfills the cost eligibility conditions applicable to its respective cost category. The equipment can then be declared as capitalized cost. This means that the cost incurred in the purchase or for the development of the equipment, infrastructure or other assets and it is recorded under a fixed asset account of the beneficiary in compliance with international accounting standards and the beneficiary’s usual cost accounting practices.

If such equipment, infrastructure or other assets is rented or leased, full costs for renting or leasing is eligible, if its does not exceed the depreciation costs of similar equipment, infrastructure or assets and do not include any financing fees.

Fore more information about the purchase of equipment in Horizon Europe, please look at the references below.

References: GMGA Article 6.2 Specific eligibility conditions for each budget category – C.2 Equipment

Purchases of equipment, infrastructure or other assets specifically for the action (or developed as part of the action tasks) may be declared as full capitalised costs if they fulfil the cost eligibility conditions applicable to their respective cost categories.

‘Capitalised costs’ means:

• costs incurred in the purchase or for the development of the equipment, infrastructure or other assets and
• which are recorded under a fixed asset account of the beneficiary in compliance with international accounting standards and the beneficiary’s usual cost accounting practices.

If such equipment, infrastructure or other assets are rented or leased, full costs for renting or leasing are eligible, if they do not exceed the depreciation costs of similar equipment, infrastructure or assets and do not include any financing fees.