Frequently Asked Questions

Object/sub-object codes are used in expenditure classifications. The term applies to the type of the article purchased or the service obtained. See Equipment Acquisitions for object codes used to purchase equipment. For more detailed descriptions of these codes, please click on the individual code or visit Object Codes for Expenditures.

If a piece of equipment is Federal or Agency titled, it is owned by the Federal Government or the sponsoring Agency. It is not titled/owned by the University and has special restrictions. The title/ownership of equipment is usually spelled out in the award documentation.

If the equipment has a current fair market value of $5,000 or more and a life expectancy of at least one year, enter the equipment information into the OASIS system:
Status 'T'
Requisition number '000000'
Acquisition method 'GF'
You will also need to complete a Gift Transmittal Form and submit it to Gift Processing, Box 359505. This will ensure proper reporting.

Yes.  Equipment for the fellow to keep may be purchased on a fellowship budget using any one of the University's purchasing methods, as long as supporting documentation is provided (award documentation or an email from the sponsor) stating the equipment may become the personal property of the Fellow.  Please code these equipment items as 05-40 Non-inventorial Equipment.

a. Tangible assets acquired through donation, gift, purchase, loan, capital lease, or self-construction, with a life expectancy of more than one year and a total acquisition cost of $5,000 or more (total purchase price including shipping, handling, tax, etc.) should be assigned an appropriate University equipment identification tag and inventoried.
b. Equipment purchased for certain University research and development activities may qualify for a sales tax exemption allowed under RCW 82.08.02565, (Revised Code of Washington - compilation of Washington State laws in force) known as the Machinery and Equipment Tax Exemption, or M&E Exemption. Purchases must have an acquisition cost of $200 or more to be considered, along with other criteria, for an M&E exemption. Please see the University's Machinery and Equipment (M&E) Sales Tax Exemption for additional information
c. A ProCard purchase is an order placed where the payment mechanism is the University's official ProCurement Card. Purchases made via ProCard must have an acquisition cost of no more than $3,500 (total purchase price including shipping, handling, tax, etc.). At times it might be necessary to request a single transaction limit increase in order to make a ProCard purchase over $3,500. Instructions on how to request an increase can be found here.

Computer components purchased on the same requisition can be purchased as a system and coded as equipment according to total cost (CPU, monitor, mouse, key board, etc.)

Equipment associated with a grant or contract can be designated as University owned equipment, or agency owned equipment. The ownership of equipment is usually spelled out in the documentation that accompanies a negotiated grant or contract. OSP (Office of Sponsored Programs) negotiates and processes award documents. OSP will determine the appropriate ownership of equipment associated with a particular grant or contract. For questions regarding the determination of equipment ownership, OSP can be reached at: osp@u.washington.edu, or 206.543.4043

It depends on the budget. Please look at the indirect cost section of your budget profile in MyFD to find the 'Indirect Cost Actual Base' (it is the 3rd item under Indirect Cost). If you click on the title 'Indirect Cost Actual Base', it will take you to a glossary where it lists the possible codes and the descriptions. If your code does not specifically exclude equipment, then it is not exempt.

Yes, however, it is important to emphasize that they'll need to return the items upon their departure from the University.

Rarely. Only the individual pieces that are $5,000 or more are inventorial.

It depends if any money has exchanged hands.  If not (i.e. the UW is not paying anything for shipping or any sort of down payment), then nothing is necessary until a purchase requisition has been created and the items has been paid for.  There is no contractual agreement at this point.  If any sort of payment has been made related to the demo (before deciding to purchase), please contact Equipment Inventory for additional guidance.  Please note, if your department decides to purchase the item, it is important to make sure you have the appropriate receiving documentation to support receipt of the equipment.

In limited circumstances, payment may occur before an asset has been received.  This will automatically result in a pending asset for your department.  When notified of this pending asset, simply add a comment to the Other Location field of OASIS stating "Item has not been recevied."  EIO will continue to follow up with you on this pending asset during the monthly pending push but will not consider it a high priority until the item has been received.   

Check award documentation to see if VAT is or is not allowable:

For any awards from NIH or other DHHS agencies (CDC, HRSA, etc.), the VAT would not be allowed because the foreign component of those awards is significant.  VAT would need to be paid from non-sponsored funds.  See sample NIH language below:

• Customs and Import Duties:  Allowable under grants to domestic organizations when performance will take place entirely within the United States, its possessions, or its territories, or when foreign involvement in the project is incidental to the overall grant-supported project.  Charges may include consular fees, customs surtaxes, value-added taxes, and other related charges.  Consular fees, customs surtaxes, value-added taxes, and other related charges are unallowable on foreign grants or the foreign component of a domestic grant.

The power point presentation may be found here.