Computing Devices are supplies that are allowable as a direct cost when the device is used in performing the work of the project. Examples of computing devices include, but is not limited to desktop computers, laptops, handheld tablets, and accessories used in conjunction with these devices.

The total cost of computing devices may be allocated to the benefiting a Federal award even when its usage is not solely dedicated to the award. If a cost benefits two or more projects, the cost should be allocated to the projects based on the proportional benefits.

Use basic principles to determine appropriateness of budgeting and charging computing devices to Federal grants:

  • Document how the cost is programmatically essential
  • Document how the cost is allocated among various projects and the reasonableness of the allocation methodology

Excerpts from UG

§200.20 Computing devices

Computing devices means machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or ‘‘peripherals’’) for printing, transmitting and receiving, or storing electronic information.

§200.453 Materials and supplies costs, including costs of computing devices

(c) Materials and supplies used for the performance of a Federal award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.