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Effective July 1, 2016 the UW equipment threshold increases from $2,000 to $5,000.

  • For existing awards & proposals approved prior to May 1st 2016, the $2000 threshold will continue to apply.
  • Proposals for new, competing renewals & supplements approved on or after May 1st 2016, the new $5000 threshold applies.

Review information and guidance in the message from Mary Lidstrom & Sue Camber.

Reference Equipment Inventory Office website.

Equipment (Purchased)

For purchased equipment:

  • List each item by type, model number and manufacturer. Catalog prices should be listed plus any anticipated price increases (with justification).
  • If equipment needs are not definite, probable choices may be listed on a separate sheet and an estimated total shown on the budget page.
  • See Equipment Inventory Office web site for ancillary costs that may be included in the cost of the equipment.
  • Where it is difficult to predict the types and quantities, or where unusual items are required, the circumstances should be fully explained in the budget justification.
  • Supporting documentation should be retained in your local file. This may be in the form of vendor quotes or catalogs.

Sales Tax Exemption - Equipment purchased for certain University research and development activities may qualify for a sales tax exemption allowed under RCW 82.08.05656, known as the Machinery and Equipment Tax Exemption or "M&E Exemption."

Equipment (Fabricated)

Equipment fabrication is the transformation of salaries, benefits, supplies and materials, services, equipment, maintenance, and/or travel into one or more items of customized capital equipment for University of Washington use.

The nature of the equipment to be fabricated should be shown along with a breakout of the items that go into fabrication (e.g. materials, cost center services, salary, etc.). If the cost estimate is based on recent historical experience in fabricating similar items, the documentation to support this should be available. F&A costs are not applied on materials and services to fabricate equipment.

Equipment Inventory Office - Fabrication

Equipment (Rental)

Each equipment item to be rented should be shown by type, model number, and manufacturer along with the current rental rate of each item. Vendor catalogs or written quotes should be retained as support documentation. If inflationary factors are included, they should be explained. The University Procurement Services can assist comparing rental versus acquisition alternatives. Equipment rental is considered a "service" charge and therefore is subject to F&A.