Hi All, I have a question about software purchases on recharge accounts. The scenario I am looking at is the purchase of a new software perpetual license that is well over $5,000. Let's say $25-50K range. The software supports existing product lines, but is new to the core. Software is expected to be in use for quite some time (years). If this were a piece of equipment , the core clearly could not purchase on recharge. However, if institution purchased, the core could depreciate and incorporate the depreciation cost into rates. For NU, there is not an equivalent to "Capital Software." Could the core just purchase even though software would support project in fiscal years beyond the purchase? Has anyone ever depreciated software? In did not see anything in the NIH FAQ's on this. Andy Andrew Ott (he/him/his) Director of Core Facilities Adminsitration Office for Research Northwestern University 633 Clark Street Evanston, IL 60208-3113 ph: 847-467-1622 ph: 847-491-3032 email: <email obscured><email obscured>> [cid:image001.png@01D621FA.35E6FF40]