A fabrication is the transformation of materials, non-consumable supplies, and hardware into a one-of-a-kind piece of equipment or scientific instrument that meets a unique research need. Fabrications are considered capital equipment when they have an acquisition cost of $5,000 or more and a useful life of at least one year.
Fabrications are assigned a separate SpeedType in the financial system so that the costs for materials, supplies, freight, construction, installation, training or assembly labor can be segregated from other project costs. Use the eRA step-by-step guide for identifying a fabrication subclass in the project financials.
In most cases, fabrications should be completed and listed as in-service in the property record with sufficient time remaining during the period of performance for the completed fabrication to benefit the award.