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Frequently Asked Questions: RI: Horizon 2020
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Which rules apply to depreciation of durable equipment and capital investment?
Posted by Georgia Tzenou on 14 March 2014 10:44 AM
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Answer: Please refer to the Annotated Model Grant Agreement3 and in particular to article 6.2 and related annotations. There is however and exception to option D.2 of article 6.2 on depreciation costs of equipment, infrastructure or other assets: “for trans-national and virtual access to research infrastructure: as an exception, the beneficiaries must not declare such costs (i.e. costs of renting, leasing, purchasing depreciable equipment, infrastructure and other assets) for providing trans-national or virtual access to research infrastructure (see Article 16)”. Please also note that option D.4 (on capitalised and operating costs of ‘large research infrastructure’) of article 6.2 is not applicable for calls under the Work Programme Part ‘European research infrastructures’ other than e-Infrastructure calls. | |
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