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

Requires the Direct Cost Justification Form
F6020 – Computer Services
Does NOT Require Direct Cost Justification Form
F6021 - Computer Devices
60005 – Computer Supplies 65022 - Non-Cap Computer Hardware < $5000
60201 - Computing Service External 80014 - IC-Computer Hardware
60221 - Data Storage Services External 80047 - IC-Computing Services (Vermont Advance Computer Core - VACC)
65042 - Non-Cap Office Computer Software <$5000  
65101 - Computer Hardware Maintenance  
65103 - Software Maintenance & License  
65104 - Software Service Contract  
80015 - Software  
80016 - IC-Micro Comp Service/Accessories  
80252 - IC-Software Installation  
80253 - IC-Software Service/Repair  
80055 - IC-Hardware Installation  
80256 – IC - Hardware Maintenance & Repair  


Updated 12/19/19