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Charging Costs of Computing Devices

West Virginia University Policy
Division of Administration and Finance




Reason for this policy:
The purpose of this policy is to inform University employees of the conditions that must be met in order for computing devices to be direct charged to a sponsored award.

This policy applies to:
This policy applies to all sponsored agreements of West Virginia University, inclusive of its divisional campuses and the West Virginia University Research Corporation, with a start date on or after December 26, 2014.


Computing Devices
The term refers to machines and accessories (peripherals) used to acquire, store, analyze, process and publish data and other information electronically for printing, transmitting, or receiving electronic information.


Computing Devices
The cost of computing devices may be charged directly to a sponsored award as a supply item regardless of the useful life of the device under the following conditions:

  1. It is essential and allocable to the project;
  2. The cost does not exceed the equipment capitalization cost per unit (currently $5,000);
  3. It is included in the proposal’s detailed budget and budget justification with an explanation of how the device is essential to the project;
  4. It is internally tracked by the responsible department maintaining effective care, custody and control of the device

All sponsored agreements awarded after December 26, 2014 will be required to comply with the conditions noted above before the cost of computing devices can be directly charged.


Procedure Development
Procedure development rests with the Financial Services Department and the Office of Sponsored Programs.

All employees are responsible for supporting this policy. It is the responsibility of the dean or director to implement and maintain this policy within the department, unit, or organization.

The responsibility for interpretation of this policy rests with the Office of Sponsored Programs and the Financial Services Department.


Additional information or questions regarding this procedure can be obtained by contacting the Financial Services Department and the Office of Sponsored Programs.

EFFECTIVE DATE: February 2, 2015

Narvel G Weese, Jr., Vice President for Administration and Finance
President, West Virginia Research Corporation

Daniel A. Durbin, Senior Associate Vice President for Finance
Treasurer, West Virginia University Research Corporation