Good afternoon,

I have a question regarding equipment capitalization.  Our equipment
capitalization threshold is $5,000.  We have a situation where one of
our scientists want to buy scientific data which is shipped on a disk
drive (computer hardware).  The combined cost of the data and disk drive
is in excess of $5,000.  The scientist is asking that the purchase be
considered equipment and be exempt from indirect costs.  Assuming the
data and disk drive would have a useful life of 2 years or more, I would
appreciate your opinions on how you would respond to this request.

Ruth Tallman
Office of Research and Sponsored Programs
Lehigh University
526 Brodhead Avenue
Bethlehem, PA  18015
Phone:   (610)758-3024
FAX:    (610)758-5994
E-mail:   xxxxxx@lehigh.edu

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