The Uniform Guidance 200.453 allows the direct charging of computing devices, costing less than $5,000 as a material and supply cost provided they are essential and allocable to the project, but not solely dedicated, to the performance of a Federal award.

Computing devices are recognized to have almost unlimited capacity and do not have to be solely dedicated to the performance of a federal award, in order to be charged 100% to a single award. Where allocating the cost to a single award the computer devices are expected to be primarily used to support the performance of that federal award.

UVM considers essential to mean necessary for the performance of the project or activity being supported by the federal award. Examples of essential might include:

1. used to acquire, store, analyze, process, and publish data necessary for the performance of the project or activity;
2. used to create information electronically, including printing, transmitting, receiving and visualizing the information in support of the performance of the project or activity;
3. used in training, instruction, or curriculum development activities funded by the federal award; or
4. other circumstances demonstrated as essential

Direct Cost Justification Form is not Needed

When Purchasing a Computer Device on a Sponsored Project use F level 6021. A Direct cost justification form is not needed.

The Direct Cost Justification Form (PDF) is required for all remaining accounts under Computer Services F6020.

All accounts associated with each budget level
IC = Internal Charge