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Arts Humanities and Social Sciences Research

The School of Arts and Humanities and the School of the Humanities and Social Sciences

Studying at Cambridge



Purchasing and Claiming for Equipment

Where equipment is purchased on an EC grant, it must be charged to the project according to usual University policy, outlined on this page. For full details please refer to the Financial Procedures Manual, chapter 16.

If the value of the item is below £30,000, no depreciation is applicable and the total cost of the equipment is written off in the year of purchase. For an EC grant, this means the full cost of the equipment will be reported and claimed in the reporting period in which it was bought. Items between £5,000 and £30,000 in value will also be recorded and tracked in the University’s Fixed Asset Register.

Any item of equipment over £30,000 in value will be capitalised and depreciated over a 48 month (four year) period. The straight line method for depreciation is used, so 25% of the equipment value is written off each year from the date of purchase.

For equipment over £30,000, only the amount of depreciation to date can be charged to an EC grant, not the total cost of the equipment e.g. if equipment is purchased in July 2015 at a cost of £50,000, and the reporting period closes in June 2016 then 12 months of depreciation can be charged (£50,000 x 12/48 = £12,500 to claim).

If a piece of equipment over £30,000 is purchased when there are less than 48 months left on the project, only the depreciation within the project duration can be charged. Therefore only a proportion of the total cost can be recovered via the grant funding.

Equipment bought for use on an EC project must be used exclusively for the EC project if it is being charged in full to the grant. If use of the equipment is split between general Department use and EC project use, only a proportion of the cost relative to the use on the EC project is eligible to claim.

For further queries on purchasing, depreciating and claiming for equipment on an EC project, please contact the HSS School Research Team.