Equipment and Goods

Equipment costs

Equipment refer to durable items that can be used multiple times over their estimated economic useful lifespan. They comprise both support equipment, intended to assist the implementation of the Action, and operational equipment, intended for the direct benefit of the beneficiaries.

The UN Agency can charge to the Action both new and second-hand equipment under one of the following options:

  • 1. as depreciation, rental or lease costs;
  • 2. on the basis of its full purchase price


Depreciation is used if the UN Agency has purchased the equipment during the Action but wishes to use the equipment after the Action, or if it has purchased the equipment using its own funds.

Conditions: the costs must be recorded in the accounting statements of the UN Agency and the equipment must be written off in accordance with its usual accounting practice, finally, for the purposes of the Action, should be taken into account only the portion of the equipment's depreciation costs corresponding to the rate of actual use

Rental costs of equipment are eligible.

Conditions: the UN Agency must take into account only the portion of the equipment's rental costs corresponding to the rate of actual use for the purposes of the Action and the adequate procurement procedures have to be respected.

Lease costs of equipment are eligible.

Conditions: these costs must be exclusive of any finance fee and for the purposes of the Action, the UN Agency can take into account only the portion of the equipment's lease costs, corresponding to the rate of actual use.

Fully charged costs of equipment are eligible.

Conditions: UN Agency must respect the procurement eligibility conditions and, out of Multi - donor actions, the rules about their disposal at the end of the action.

Goods costs

Goods refer to items intended for direct consumption or use by the beneficiaries. The costs are eligible when the good is directly assigned to the Action. In this case, the UN Agency can also charge the costs related to transport, storage and distribution, provided that it has respected the procurement conditions and, out of Multi-donor Actions, the rules about goods disposal at the end of the action.

Information about the major goods to be used for the Action have to be provided in the Section 6.3 of the Single Form