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Expenditure FAQs

Can service/maintenance agreements on fabricated items be charged to a fabrication account?


Equipment fabrication is the creation of an item of equipment, maintenance after the item has already been placed in service is not a fabrication cost. Costs associated with maintenance agreements on items of equipment that are already in service would not be included as part of the fabrication.  Rather, these agreement would be treated the same as service/maintenance agreements on any piece of equipment, regardless of whether the equipment came into being via fabrication or acquisition.


Can membership fees to professional organizations for PIs be charged to federal awards?  


In general, dues and subscriptions related to business, technical and professional organizations should not be directly charged to federal awards, although these costs may be appropriate on other Institute accounts and may be allowable for purposes of indirect cost recovery.