“Special purpose equipment” means equipment which is used only for research, medical, scientific, or other technical activities. Expenditures for special purpose equipment are allowable as direct charges, and when it is included in the proposed budget and approved by the sponsor, prior approval for purchase is not required. When equipment is not included in the approved budget or there is a change in what was proposed, prior approval must be coordinated with the Grants Administrator.
“General purpose equipment” means equipment whose use is not limited to research, medical, scientific, or other technical activities. Examples of general purpose equipment include office equipment and furnishings, reproduction and printing equipment, motor vehicles, and automatic data processing equipment.
Some sponsors prohibit the purchase of equipment within the last six months of the project period.