translate English to French: In line with the Commission proposal, the Court also recommends that allowance should be made for a simplified calculation method, e.g. use of budgeted costs, average costs or unit scales, category-specific rates provided that these are established in accordance with the participant's usual cost accounting practices and that they do not deviate significantly from actual costs.
This category could be used for exceptional items, such as durable equipment, expensive consumables, subcontracting, but also user fees to be charged, if a budget of estimated eligible costs for such items has been established in the grant agreement.