No, you are not required to reallocate the cost of the equipment. Most sponsors allow for equipment to be used by other Awards. Federal regulations, in particular, allow for equipment to be used by other Awards without having to reallocate the cost or obtain sponsor approval (click here for more information). For non-Federal Awards, review the Award requirements to determine if cost allocation is required. Keep in mind that such cost allocations present both a high risk transaction (subject to audit) and a large administrative burden. In most cases the cost of equipment does not need to be reallocated so ensure that there is a specific requirement to do so before reallocating the cost. For more information click here
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