New rules regarding depreciation charges

Beginning next year, this will change. Depreciation charges for local research infrastructure may also be included as an item in applications for Project Research Grants or Framework Grants.

The term "local research infrastructure" means equipment with a useful life of more than three years and an acquisition value exceeding a stated amount. Each Higher Education Institute (HEI) has local regulations determining amounts. Depreciation charges should reflect the actual use of the equipment in the project. If a researcher, for example, will account for 20 per cent of use of the equipment, then 20 per cent of the depreciation charges should be included in the application. Depreciation of equipment that was already financed by the Swedish Research Council or other providers of financing will not be accepted.

"This will improve opportunities for enabling research to access necessary infrastructure. The Swedish Research Council is responsible for the national infrastructure. However, the local infrastructure, too, is necessary for research. This is the responsibility of the HEIs. Just as is the case with salaries and premises, it should also be possible to include capital expenditures for equipment in the cost of a project", says Mille Millnert, the Director-General of the Swedish Research Council.

Use national infrastructure where possible

Questions

For other questions, contact: