Types of costs and conditions for eligibility Sample Clauses

Types of costs and conditions for eligibility. Travel cost and related subsistence allowances are eligible, if all of the following apply: • they fulfil the general conditions for actual costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, etc.; see Article 6.1(a)).
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Types of costs and conditions for eligibility. Beneficiaries may declare the following equipment costs as other direct costs: one of the following: − either depreciation costs of equipment, infrastructure or other assets − or purchase costs of equipment, infrastructure or other assets (if option applies) and: − costs of renting or leasing of equipment, infrastructure or other assets; − costs of equipment, infrastructure or other assets contributed in-kind against payment. Equipment costs must be declared as actual costs (see Article 5.2(d)). No equipment costs may be declared for providing trans-national or virtual access to research infrastructure. Costs that are already covered by a unit cost or lump sum under Article 5.2(f) may not be declared as other direct costs. Depreciation costs of equipment, infrastructure or other assets Depreciation costs are eligible, if all of the following apply: • they fulfil the general conditions for actual costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, recorded in the beneficiary’s accounts, etc.; see Article 6.1(a)); • they have been purchased in accordance with Article 10.1, and • they are written off in accordance with the beneficiary’s usual accounting practices and with international accounting standards. ‘International accounting standards’ are an internationally recognised set of rules for maintaining books and reporting company accounts, designed to be compared and understood across countries.
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Types of costs and conditions for eligibility. Indirect costs are eligible, if they are declared by applying a 25 % flat rate to the beneficiary’s eligible direct costs, minus: − subcontracting costs (see Article 13).
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Related to Types of costs and conditions for eligibility

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