1. Calculating Equipment Usage Rates
Dick Sevier
C-TAP Coordinator

2. Contributors to Equipment Usage
Consumables, disposables
Special tooling, fixtures, etc.
Labor to run test
Maintenance costs
Replacement cost / depreciation for non-capital equipment*
* Replacement cost / depreciation for capital equipment is covered by F&A

3. Consumables, Disposables
Consumables are anything that must be purchased and then consumed to some degree during test or disposed of after test.
Examples:
Glassware, crucibles, cleaning materials
Calibration compounds, standards
Gases, liquid helium, etc.
CC columns that must be replaced over time
Waste disposal fees

4. Special Tooling, Fixtures
If the test requires additional equipment, you must decide how to allocate cost-
Items used solely for current & future work for client => client covers entire cost, restrict use only for that client’s work
Items to used in future work of many types (instruction, research, services) => allocate a portion of the cost to each client (be fair!)

5. Labor Expenses
For internal Boise State work, you should recover your hourly wages invested in performing the work.
For federal work or work for other universities, you must add Boise State fringe and F&A
For work done for industry clients, you may add a multiplier to the federal, outside university rate. Multipliers of are typical.

6. Maintenance Costs How many hours / tests are done each year?
How much is spent per year keeping it running? (include any maintenance contracts, out of pocket expenses, etc.)
It may be hard to decide if something is a consumable or maintenance. That’s ok- just be sure to count each thing but only once.
For things the crop up at intervals > 1 year, just normalize cost to a year.

7. How To Charge for Equipment?
By time (hours, days)?
By each test
Be sure to include setup costs into your charges.
You decide what makes the most sense; be consistent from job to job.

8. Calculating Equipment Expenses
For assistance in these calculations, go here:

9. How To Charge for Equipment?
By time (hours, days)?
By each test
Be sure to include setup costs into your charges.
You decide what makes the most sense; be consistent from job to job.

10. If You Have Questions… My Contact Info: