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.
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