Budget & costs
Supplies
Tangible property that isn't equipment: anything below the $10,000 equipment threshold, including most computing devices.
Supplies are consumable or lower-cost items that fall below the equipment capitalization threshold. A computing device counts as a supply even if it lasts more than a year, as long as it costs less than the lesser of the institution's capitalization level or $10,000.
Unlike equipment, supplies remain in the Modified Total Direct Cost base, so they do attract F&A.
Why it matters
Because supplies bear F&A and equipment doesn't, how an item is classified changes the award's total cost.
Related terms
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