Materials and Supplies

A sponsored project will usually consume expendable supplies and minor equipment such as laboratory items, teaching materials, animals, laboratory notebooks, etc.

Items that are commonly referred to as equipment but have a unit acquisition cost of less than $5,000 are classified by PSU as "minor equipment." These items are not considered equipment for sponsored project budgeting purposes and should be included in the Materials and Supplies budget category 

Office supplies are typically not allowable as direct charges to federal awards unless specifically requested and justified.  See: Sponsored Award Charging Policy and CAS Exception Form