Eligibility criteria
Costs for equipment, infrastructure and other assets are eligible if:
- only the portion of the depreciation costs corresponding to the actual use for the project during its duration is charged, AND
- the depreciation method and period comply with the beneficiary’s usual practice and with applicable (inter)national accounting standards, AND
- the use for the project is properly documented and, where necessary, can be demonstrated.
In addition to depreciation, related necessary costs may also be eligible, provided they are directly linked to the use for the project (e.g. delivery and transport, installation and commissioning, site preparation).
Rental and leasing costs
If equipment, infrastructure or other assets are not purchased but rented or leased, the corresponding costs are eligible if:
- they comply with the beneficiary’s usual practice, AND
- they do not exceed the depreciation costs of similar equipment, infrastructure or assets.
Non-eligible components (e.g. financing costs) must be excluded.
Special case: full purchase costs
In duly justified exceptional cases, the full purchase or manufacturing costs may be eligible, provided that this is explicitly foreseen in the Grant Agreement (GA), AND that the equipment, infrastructure or asset is:
- purchased specifically for the project, OR
- developed or built as part of an “(action) task” described in Annex 1 of the GA.
Further Information