Mobile Device covers the cost of the device itself (cell phone, tablet, etc.), monthly rental or other usage fee (data plans), and monthly usage allowances as described in the Mobile Device Guidelines.

This guidance is in accordance with APS 55.1 and is not intended to supplant or conflict with that policy in any way.

As a Mobile Device typically can benefit more than one Award, it is treated as an F&A cost and not as a direct cost on a Sponsored Award.  

Mobile Device may be directly charged to a Sponsored Award if the requirements to direct bill an indirect cost are followed.  Those requirements can be found here.  


End of Use or End of Award

If a Mobile Device has been purchased on a Sponsored Award, disposition of the item depends on its current market value (CMV). 

  • If the CMV is greater than $5,000 then the item is defined as Equipment and its disposition should follow EIO guidelines.  For federal awards, additional information on disposition can be found here.
  • If the CMV is less than $5,000 then the item is considered to be a supply and disposed of at the discretion of the department.