If equipment, infrastructure or other assets are acquired or used in Horizon Europe actions, the portion of the depreciation costs allocable to the project is eligible for funding.
The depreciation rates must be budgeted and reported per reporting period according to the usual internal practice of the beneficiary under recognition of national and international rules and standards. Only the part of the depreciation costs may be reported in the action that corresponds to the actual use during the project duration.
Eligible costs of equipment, infrastructure and other assets also include ancillary costs necessary for creating the prerequisites for their use (site preparation, delivery, installation etc.). The time of use for the project must be documented and evidenced, if necessary.
If the equipment, infrastructure or other asset is not purchased, but rented or leased, the rental or leasing costs are eligible provided that they follow the beneficiary's usual practices and do not exceed the purchase costs (i.e. are not higher than the depreciation costs of similar equipment, infrastructure or other assets). Non-eligible costs (e.g. financing costs) must be deducted.
If explicitly foreseen in the GA, the full purchase / development costs of the equipment, infrastructure or other asset may be reported. Additionally, the equipment, infrastructure or other asset must be either explicitly purchased for the action or developed as part of a "task" according to the project description (Annex 1).
More detailed information can be found ...
- in the Annotated Grant Agreement (AGA), Article 6.2.C.2.
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