If equipment, research infrastructure and other assets are acquired and used in Horizon 2020 actions, only the portion of the depreciation costs allocable to the project is eligible for funding, not the purchase price.
The depreciation rates must be calculated for each reporting period according to the usual depreciation practice of the beneficiary under recognition of national and international rules and standards. Furthermore, the equipment/infrastructure/other asset has to be purchased in accordance with the criteria set in article 10.1.1 of the Grant Agremeent (GA).
Exceptionally, the full construction costs for a prototype are eligible, if this is part of the action tasks (Annex 1 of the GA), the costs are foreseen in the budget (Annex 2 of the GA) and the criteria of articles 6.1 and 6.2 GA are met.
Eligible costs of equipment/infrastructure/other assets may in some cases also include ancillary costs necessary for creating the prerequisites for their use (site preparation, delivery, installation etc.). The time of use of the equipment/infrastructure/other assets for the project must be documented and evidenced, if necessary.
If the equipment/infrastructure/other assets are leased and not purchased, the rental or leasing costs are eligible provided that they follow the beneficiary's usual practices and do not exceed the depreciation costs of similar equipment/infrastruture/other assets). Non-eligible costs (e.g. financing fees) must be excluded.
As an alternative option, the full purchase costs can only be charged to the project, if this is explicitly mentioned in the GA.
More detailed information can be found ...
- in the Annotated Grant Agreement (AGA), article 6.2.D.2.
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