The difference between other goods and services and equipment in a Horizon Europe project can be sometimes tricky. Here is how to well differentiate both.
Other goods and services are consumables and supplies, promotion, dissemination, protection of results, translations, publications, certificates and financial guarantees. An equipment is a non-current or long-term asset account which reports the cost of the equipment. Equipment will be depreciated over its useful life. This is the case for Horizon Europe and Horizon 2020.
According to the Horizon Europe Grant Agreement, here is how to claim equipment costs:
- Purchases of equipment, infrastructure or other assets used for the action must be declared as depreciation costs, calculated on the basis of the costs actually incurred and written off in accordance with international accounting standards and the beneficiary’s usual accounting practices. Only the portion of the costs that corresponds to the rate of actual use for the action during the action duration can be taken into account. Costs for renting or leasing equipment, infrastructure or other assets are also eligible, if they do not exceed the depreciation costs of similar equipment, infrastructure or assets and do not include any financing fees.
Further options to report equipment costs are available, but are to be used as an exception, only if justified by the nature of the actions and the context of the use of the equipment or assets.
Here is how to report costs for other goods, works, and services:
- Costs for other goods, works, and services are contracts for the delivery of goods or services, but are not entire project tasks. Such goods, works and services include, for instance, consumables and supplies, promotion, dissemination, protection of results, translations, publications, certificates and financial guarantees, if required under the Grant Agreement. Other goods, works, and services have to be taken into consideration when calculation the 25% indirect costs.