For expendable items with a useful life of less than two years or a cost of under $5,000:
- Include a description of the category (e.g., glassware, chemicals) and a best estimate of costs
- NIH Modular Budget – Breakdowns are not necessary but should be used in budget planning with the PI to assure that all project-necessary materials and services are included during budget development
Sample Budget Justification
Estimates for glassware, chemicals, and other expendable materials are based on average actual monthly expenditures of this laboratory. A significant annual increase has been included for the cost of liquid nitrogen based on estimates of price increases from our supplier.