DG ECHO will consider as eligible costs relating to the purchase of new or second-hand equipment if the costs respect the general eligibility conditions and if, at the end of the implementation period, the equipment is transferred to another DG ECHO-funded Action. The transfer to an Action funded under other EU programmes is not possible, but in those cases the Partners may charge a part of the depreciation costs to both EU programmes. 

The Partner maintains the obligation to transfer equipment bought at full cost to a DG ECHO-funded Action until the end of its economic life (i.e. Partners have to simulate the depreciation of the equipment from its purchase date, in order to assess until they have an obligation to transfer it). If after several transfers, the equipment does not have an economic value according to the depreciation plan but is still usable, Partners can freely decide what to do with it. Equipment purchased towards the end of the Action is, in most cases, considered as not necessary for the Action and will be declared ineligible unless duly justified. 

The Partners will provide, at final report stage, the code of the Action to which the remaining equipment was transferred to.

The Partner will provide, at final report stage, the indication of the beneficiaries of such transfer. Transfer (donation) certificates do not need to be submitted, but must be archived for future audit purposes.

Equipment with a low value is exempt from the transfer obligation. Different provisions apply, depending on the purchase price of the single item.

All items with a purchase price below 1,000 EUR can be retained without any limit, if the Partner pledges to use them for humanitarian Actions. Their final use should not be explained in the Final Report, but can be verified at audit stage.

Items with a purchase price between 1,000 EUR and 2,500 EUR can be retained up to a maximum value of 15,000 EUR, regardless of the Action’s total budget or the number of co-Partners and Implementing Partners.

The Partner is free to choose the equipment to be retained: when the 15,000 EUR limit is reached, items with a purchase price between 1,000 EUR and 2,500 EUR will have to be transferred.

The Partner shall pledge to use retained equipment for humanitarian actions and report on them (type, inventory number, purchase price) in the Final Report.

In duly justified cases, DG ECHO may grant an exemption from the obligation to transfer remaining equipment, in particular in particular in cases where the equipment is either very specific (e.g. de-mining equipment) or it requires expert handling, and if the Partner pledges to use it for the benefit of humanitarian aid actions until the end of their useful economic lifespan.

In case the equipment cannot be transferred and the exemption has not been granted, the Partner will report the depreciation cost.