NSF requires in-kind contributions that are associated with a time commitment to be reported in Current & Pending Support.
An example from NSF:
Equipment provided to key personnel which requires supervision when used by students is an in-kind contribution with an associated time-commitment. The measurable time necessary for supervising the students using that equipment for research purposes is the associated time. This that must be listed as Current & Pending Support.
NSF’s rationale is that it is reviewing for the key personnel’s ability to commit to the project and is taking into account all other time commitments.
Review More Information on Current and Pending Support
- UW Current and Pending Support
- NSF Pre-Award and Post-Award Disclosures Relating to the Biographical Sketch and Current and Pending Support