Nonfederal sponsors may use other criteria for classifying equipment. Accessories, component parts and installation costs of an item of equipment should be classified as part of the basic unit cost of the equipment. Do not list such charges separately. However, replacement parts are classified as supplies. For most applications, justification must be provided for requests to purchase items of equipment that appear to duplicate or to be equivalent to items already available in the research environment.
Funding agencies are insistent on full justification for travel request.
Other Expenses Expenses included under Other are items such as publication cost, telephone, rental and leases, computer costs. Also, when employing students on research grants, include costs of applicable health insurance as these costs are not a part of the University fringe benefit rates for students. Calculate these costs proportionately to the level of support that the salary represents. The following is an explanation of the use of the word subcontractor as a budget item in your contract or grant. If a portion of the workscope other than the services of a consultant is to be provided by an organization outside of NCSU, the costs should be budgeted under this category and a formal subcontract will be required if the contract or grant is awarded.