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Estimating Costs for and Developing Sponsored Programs Proposal Budgets
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Introduction
Overview
I. Definitions
II. Budgeting for Direct Costs
- A. Personnel-Related Direct Costs
- B. Non-Personnel Direct Costs
III. Budgeting for Cost Sharing
IV. Budgeting for Program Income
V. Unallowable Direct Costs
VI. Budgeting for F&A Costs
Additional Resources
Alphabetical Index
OSR Training Page
OSR Home

II. Budgeting For Direct Costs	23 of 44	Prev - Next

d. Computer Software

When the total purchase price of software bundled with a computer purchase on the same purchase order is $5,000 or more, the software is considered to be equipment. Otherwise, software is considered a supply, regardless of its purchase price.