The Uniform Guidance specifically allows the direct charging of computing devices that cost less than $5,000, provided that they are essential and allocable to the project. They do not have to be solely dedicated to the performance of a federal award, and should be listed under “Materials and Supplies.” Capitalized computer equipment (i.e., costing $5,000 or more) is still classified as general purpose equipment and normally may not be charged as a direct cost unless approved by the awarding agency.
The cost of computing devices that meet the above requirements may be charged 100% to an award or may be allocated to several awards. The project must not have reasonable access to other devices or equipment that can achieve the same purpose. Devices many not be purchased for reasons of convenience or preference.