Special purpose equipment is equipment used only for research, medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical equipment, and spectrometers. Expenditures for special purpose equipment are generally allowable as direct costs provided that the acquisition of an item with a unit cost of $5,000 or more is:

• Necessary for the research or activity supported by the sponsored program,
• Not otherwise reasonably available and accessible,
• Of the type normally charged as a direct cost to a sponsored agreement, and
• Acquired in accordance with UNH policy and practice.