This provides coverage for Worker's Compensation in the event a student is injured during the course of approved University work. Permanent equipment is defined by the federal government as nonexpendable tangible property having a useful life of two or more years. The cost of shipping, installation, and fabrication should be included in the cost of the equipment. Whenever possible the principal investigator should specify the name, model number and the manufacturer of the equipment. Equipment is not subject to indirect cost.
Permanent equipment is divided into two categories - special purpose and general purpose .
The type of equipment most often purchased under grants or contracts is designated special purpose equipment, because it is necessary to the research in question, not general purpose, and is not available within or of general use to the University. The purchase of general purpose equipment as a direct cost is usually not allowable. However, it is allowed by some federal sponsors when it is primarily or exclusively used in the conduct of scientific research or when specifically approved. These are expendable items with a useful life of less than two years. This budget category should be supported by descriptions of the articles included and best estimates of their cost.