Costs of equipment, infrastructure and other assets in Horizon 2020

If equipment, research infrastructure and other assets are acquired or 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 according to recognised national and international rules and standards.

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 is leased and not purchased, the rental or lease costs are eligible provided that they do not exceed the proportionate depreciation costs. Non-eligible costs (financing costs) must be deducted.

More detailed information can be found in the Annotated Grant Agreement (AGA), Article 6.2.D.2.

Contact

Mag. Martin Baumgartner
Mag. Martin Baumgartner
National Contact Point: Legal and financial matters
T +43 5 7755 4008
martin.baumgartner@ffg.at
Mag. Tamara-Katharina Mitiska
Mag. Tamara-Katharina Mitiska
Expert: Legal and financial matters
T +43 5 7755 4009
tamara-katharina.mitiska@ffg.at
Robert Worel
Robert Worel
Assistant
T +43 5 7755 4611
robert.worel@ffg.at