Each item of equipment costing over $5,000 with a useful life of one or more years should be itemized in the proposal budget as 鈥渆quipment鈥� and not 鈥渟upplies鈥�. Accessories, attachments, and shipping costs should be included in the cost estimate. Bids for equipment purchases should be documented in the electronic record if required by the sponsor.
Smaller equipment items (where each item of equipment costs no more than $5000) can be included in budgetary supplies and described in the budget justification.