Other direct costs
Other direct costs include travel, consumables, equipment, infrastructure and services. These types of costs had usually been reported in the category "Other direct costs" in Horizon 2020 and have been renamed "Purchase costs" for Horizon Europe. The basic rules that these expenditures must comply with the rules of eligibility, as well as the facility's internal accounting principles, remain in place:
Travel expenses must be based on actual spending and recorded in accordance with the Grantee's travel reimbursement policy.
Costs for the equipment and infrastructure usage may only be charged with respect to that portion of the expenditure that reflects their exclusive use in the project. At the same time, these expenditures must comply with the facility's generally applicable rules on depreciation and amortization. Costs for the rental or leasing of equipment are also permitted on condition that they do not exceed the level of comparable depreciation rates.
Other costs, e.g. for consumables and services, for translations, advertising, publications or other distribution measures or the protection of project results must also be substantiated on the basis of actual costs incurred when invoicing.