Accessory Item - Any item which facilitates or enhances the operation of plant equipment, but is not essential for its operation (FAR 45.501)

帐户代码-协会旗帜FOAP的一部分，它表示类别 expenditure

责任-法律、合法秩序或法规所规定的义务 by a person for keeping accurate records to ensure control of property, documents or funds, with or without possession of the property

The person who is accountable is concerned with control while the person who has possession is responsible for custody, care, and safekeeping.

Accountable Department - The department or unit of the Institute having physical control of and accountability for property or equipment (i.e. using departments or sponsoring departments for an award)

Acquisition Cost of Equipment - The net invoice unit price of an item of equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired

附加费用，如税收、关税、保护性运输保险、运费和 installation shall be included in or excluded from acquisition cost in accordance with the organizations' regular written accounting practices. (OMB Circular A-122 Part 15 Equipment and Other Capital Expenditures)

Agency - Any governmental entity including any department, institution, board, bureau, court, commission, district, or committee of the government of the state:

地方法院，地方法院，地方检察官，慈善机构 哪个拨款是由立法机关作出的每一个政治分区 state created under general or special act which receives or expends public money from whatever source derived, including but not limited to counties, county institutions, boards, bureaus or commissions municipalities drainage, conservancy, irrigation or other special districts, and every office or officer of any of these organizations (New Mexico Administrative Code 2.20.1.7)  

Agency Peculiar Property - Government-owned personal property that is peculiar to the mission of one agency (e.g., military or space property). It excludes Government material, special test equipment, special tooling, and facilities (FAR 45.301)

分配——将一个成本或一组成本分配给一个或多个成本的过程 objective in reasonable and realistic proportion to the benefit provided or other equitable relationship

A cost objective may be a major function of the institution, a particular service or project, a sponsored agreement, or in Facilities and administrative (F&A) cost activity as described in Section F of OMB Circular A-21. The process may entail assigning a cost(s) directly to a final cost objective or through one or more intermediate cost objectives. 

Allowable Expenditures - Charges authorized under a sponsored award, i.e. grant, contract, cooperative agreement or other legal agreement

Per OMB Circular A-21 Part 16b: The following rules of allowability shall apply to equipment and other capital expenditures

Part 16b (1): Capital expenditures for general-purpose equipment, buildings, and land are unallowable as direct charges, except where approved in advance by the sponsoring agency

Part 16b (2): Expenditures for special purpose equipment are allowable as direct charges with the approval of the sponsoring agency

第16b(3)部分:改善土地、建筑物或设备的资本支出 which materially increase their value or useful life are unallowable as direct charges, except where approved in advance by the sponsoring agency

Part 16b (4): Capital expenditures are unallowable as Facilities and Administration (F & A) costs. See Section J.12 for allowability of depreciation or use allowances on buildings, capital improvements, and equipment. Also see Section J.38 for allow ability of rental costs on land, buildings, and equipment (OMB Circular A-21 Part 16b)

Auxiliary Item - An item without which the basic unit of plant equipment cannot operate (FAR 45.501)

Award - Financial assistance that provides support or stimulation to accomplish a public purpose

奖励包括赠款和其他以金钱或财产形式代替的协议 of money, by the Federal Government to an eligible recipient.  The term does not include: technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; direct payments of any kind to individuals; and, contracts which are required to be entered into and administered under procurement laws and regulations. (OMB Circular A-110 Part 2e)

Buildings and Structures - A classification of Fixed Assets that are permanently fixed to land  (NMAC Chapter 20 {2.20.1.9})

资本支出——资产的成本，包括将其投入使用的成本.

Capital expenditure for equipment, for example, means the net invoice price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired.  Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation 如有包括在或不包括在资本性支出的费用，按照 the institution's regular accounting practices. (OMB Circular A21 Part 16a (2)

Chattel - An item of personal property that is not freehold land and that is not intangible

Closeout - The process by which a Federal awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and Federal awarding agency (OMB Circular A-110 Part 2g)

Cognizant Agency - The Federal agency responsible for negotiating and approving indirect cost rates for a non-profit organization on behalf of all Federal agencies (OMB Circular A-122)

Common Item - Material that is common to the applicable Government contract and the contractor's other work (FAR 45.601)

Contract - A mutually binding legal relationship obligating the seller to furnish the supplies or services (including construction) and the buyer to pay for them

它包括使政府有义务承担一项支出的所有类型的承诺 of appropriated funds and that, except as otherwise authorized, are in writing. In 除双边文书外，合同还包括(但不限于)授予 and notices of awards; job orders or task letters issued under basic ordering agreements; letter contracts; orders, such as purchase orders, under which the contract becomes effective by written acceptance or performance; and bilateral contract modifications. Contracts do not include grants and cooperative agreements covered by 31 U.S.C. 6301, (FAR Part 2 – Definitions of words and terms).

Contractor - The Board of Regents of the Institute

承包商获得的财产(CAP) -承包商获得的或以其他方式提供的财产 contractor for performing a contract and to which the Government has Title (FAR 45.101)

Contracting Officer - The duly authorized individual delegated by appropriate authority to enter into contract and thereafter administer the contract on behalf of the Federal Government

成本分担或匹配-项目或计划成本中不由政府承担的部分 Federal Government (OMB Circular A-110 part 2(i))

Custodial Records - A written memorandum of any kind, such as requisitions, issue hand-receipts, tool checks, and stock record books, used to control items issued from tool cribs, tool rooms, and stockrooms (FAR 45.501)

Date of Completion - The date on which all work under an award is completed or the 裁决文件上的日期，或其任何补充或修订，联邦政府 sponsorship ends (OMB Circular A-110 part 2j)

交付物-由承包商制造并移交给发包人的项目 agency at the end of the Award

Demilitarization (D-mil) - Rendering a product designated for militarization unusable for and not restorable to, the purpose for which it was designed or is customarily used (FAR 45.601)

Department - The Institute’s department, division, program, or group within the university

Disallowed Costs - Those charges to an award that the Federal awarding agency determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award (OMB Circular A-110 part 2k)

Discrepancies Incident to Shipment - All deficiencies incident to shipment of Government property to or from a contractor's facility whereby differences exist between the property purported to have been shipped and property actually received

Such deficiencies include loss, damage, destruction, improper status and condition coding, errors in identity or classification, and improper consignment. (FAR 45.501)

 Emergency Procurement - Emergency procurements for capital assets covers the acquisition of equipment, which if not immediately acquired, will endanger human life or health, Institute property, or the functional capability of the Institute (National Property Management Association)

Equipment - As defined by the Institute – A fixed asset which meets the following criteria:

An item with per unit original acquisition cost or value greater than $5,000.00
Has a reasonable life expectancy of 2 (two) or more years 3. Is free standing or is an integral component of existing equipment.
And:

Tangible non-expendable personal property including exempt property charged directly to the award having a useful life of more than one year and an acquisition cost of $5,000.00 or more per unit. However, consistent with recipient policy, lower limits may be established. (OMB A-110 Part 2l)

Or:

An article of non-expendable, tangible personal property having a useful life of more than one (1) year and an acquisition cost which equals or exceeds the lesser of

组织为财务报表确定的资本化水平 purposes, or
$5,000. The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable use allowances or depreciation on the equipment, or by amortizing the amount to be written off over a period of years as negotiated with the Federal cognizant agency. (OMB Circular A-122 Part 15a (1))
Or:

An article of non-expendable, tangible personal property having a useful life of more than one (1) year and an acquisition cost which equals or exceeds the lesser of

the capitalization level established by the organization for financial statement purposes, or
$5,000. The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable use allowances or depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the Federal cognizant agency. (OMB Circular A-21 Part 16a (1))
 Or:

An article of non-expendable, tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the lesser of

组织为财务报表确定的资本化水平 purposes, or
$5,000 (OMB Circular A-122 part 15a1)
Excess Property - Property under the control of any Federal agency that, as determined by the head thereof, is no longer required for its needs or the discharge of its responsibilities (OMB Circular A-110 Part 2m)

Exempt Property - Tangible personal property acquired in whole or in part with Federal funds, where the Federal awarding agency has statutory authority to vest title in the recipient without further obligation to the Federal Government

An example of exempt property authority is contained in the Federal Grant and Cooperative Agreement Act (31 U.S.C. 6306), for property acquired under an award to conduct basic or applied research by a non-profit institution of higher education or non-profit organization whose principal purpose is conducting scientific research. (OBM Circular A-110 Part 2n)

FAR - Federal Acquisition Regulations

Fabricate - To Manufacture, build, make, or otherwise put parts together to make a whole unit

Fabricated Equipment - Components or parts purchased from one or more vendors and 在内部(由学院员工或学生)组织形成一个项目会议 the State of New Mexico definition of equipment

Facilities - When used in other than a facilities contract, means property used for production, maintenance, research, development, or testing. It includes plant equipment and real property (See 45.10)

It does not include material, special test equipment, special tooling, or agency-peculiar property. (FAR 45.301)

Facilities and Administrative Costs - Specifies costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity

F & A costs are synonymous with "indirect" costs (OMB Circular A-21 Section B)

Facilities Contract - A contract under which Government facilities are provided to a contractor or subcontractor by the Government for use in connection with performing one or more related contracts for supplies or services

It is used occasionally to provide special tooling or special test equipment. Facilities contracts may take any of the following forms:

A facilities acquisition contract providing for the acquisition, construction, and installation of facilities
A facilities use contract providing for the use, maintenance, accountability, and disposition of facilities
A consolidated facilities contract, which is a combination of a facilities acquisitions and a facilities use contract. (FAR 45.301)
Federal Awarding Agency - The Federal agency that provides an award to the recipient (OMB Circular A-110 part 2o)

Federal Funds Authorized - The amount of Federal funds obligated by the Federal Government for use by the recipient

这一数额可包括任何未经授权的未承付款项的结转 funding periods when permitted by agency regulations or agency implementing instructions. (OMB Circular A-110 part 2p)

Federal Share (of real property, equipment, or supplies) - Percentage of the property's acquisition costs and any improvements paid with Federal funds (OMB Circular A-110 part 2q)

Fixed Asset - Any property or equipment that has an initial value to an agency, whether in cash or trade value, of more than five thousand dollars ($5,000)

It is not acquired for subsequent sale or consumption but for utilization in the course of an agency's normal operations in producing and distributing goods or rendering services. The asset is expected to be used or held beyond the fiscal year in which it was acquired without being consumed by its use. Fixed assets including those assets constructed by agency personnel. This five thousand dollar ($5,000) threshold for capitalization is a minimum and does not preclude agencies from controlling assets of lesser value through their fixed asset systems when such control is desirable or appropriate.

Fixed Asset (Accounting) - Also known as property, plant, and equipment (PP&E), it is a term used in accounting for assets and property, which cannot easily be converted into cash. In most cases, only tangible assets are referred to as fixed. Fixed assets normally include items such as land, buildings, vehicles, furniture, office equipment, computers, fixtures and fittings and plant and machinery.

发现的设备或财产-由物业办公室或 by a department that is not on inventory record and meets the State of New Mexico definition of equipment or inventoriable property

充分和公开的竞争-当用于合同行为时，意味着 all responsible sources are permitted to compete. (FAR 2.101 Definitions)

资助期-联邦资金可用于履行义务的时期 by the recipient. (OMB Circular A-110 part 2r)

Furniture and Fixtures - These are assets that are not permanently fixed to land, but are the contents of a building. (NMAC Chapter 20 {2.20.1.9})

 

General Purpose Equipment - equipment which is usable for other than research, medical, 科学或技术活动，不论是否需要特别修改 to make them suitable for a particular purpose. Examples of general-purpose equipment include office equipment and furnishings, air conditioning equipment, reproduction and printing equipment, motor vehicles, and automatic data processing equipment. (OMB Circular A-122 Part 15a4)

Or:

 

Equipment - the use of which is not limited only to research, medical, scientifically or other technical activities.  Examples, of general-purpose equipment include office equipment and furnishings, air conditioning equipment, reproduction and printing equipment, motor vehicles, and automatic data processing equipment.  (Defined in OMB Circular A-21 Part 16a (4)) 

 

Government - United States of America; federal government, unless otherwise specified as in "state government."

Government Furnished Property (GFP) - all property owned by or leased to the Government under the terms of the contract. It includes both Government-furnished property and contractor-acquired property as defined in this section. This is property or equipment that is provided by the awarding agency without which the contractor or grantee cannot 执行约定的服务或研究，没有相当大的额外费用. (FAR 45.101)

 

政府物资-可能并入或附属于政府的财产 to an end item to be delivered under a contract or that may be consumed in the performance of a contract. It includes, but is not limited to, raw and processed materials, parts, components, assemblies, and small tools and supplies. (FAR 45.101)

政府物业-所有由政府拥有或租予政府或取得的物业 by the Government under the terms of the contract. It includes both Government-furnished property and contractor-acquired property as defined in this section. (FAR 45.101)

Government Production and Research Property - Government-owned facilities, Government-owned 专用测试设备和专用工具，政府有权或 right to acquire title. (FAR 45.30)

 

Grantee - is the Board of Regents the Institute.

Individual Item Record - a separate card, form, document or specific lines of computer data used to account for one item of property. (FAR 45.501)

Industrial Plant Equipment (IPE) - plant equipment in Federal stock group 34 (Metal working machinery) with an acquisition cost of $15,000 or more used for cutting, abrading, grinding, shaping, forming, joining, heating, treating, or otherwise altering the 制造过程中涉及的材料、部件或最终物品的物理特性; supply, processing, assembly, or research and development operations. (DFAR 245.301)

Information Technology Equipment - This equipment includes computers and peripherals, and all equipment related to electronic communications (including software). (NMAC Chapter 20 {2.20.1.9})

 

 无形财产和债务工具-指但不限于，商标， copyrights, patents and patent applications and such property as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership, whether considered tangible or intangible.  (OMB Circular A-110 Part 2s)

Inventoriable Equipment - Institute equipment that has an acquisition value of $5,000.01 or more is freestanding and has a normal life expectancy of two years or more.

Inventoriable Property - Assets with an original acquisition cost or fair market value greater than $1,000 but less than $5,000, having a life expectancy greater than 2 years, and is free standing or an integral component of an existing item.

Institute - is the New Mexico Institute of Mining and Technology.

Institute Property - That property to which title is vested with the Institute, whether secured with the Institute funds or funds derived from external sponsors. 

 Land - real property, not included are fees for appraisals, title searches, attorney's fees, demolition of structures (less any salvage) as part of site preparation, and agent's commission.  (NMAC Chapter 20 {2.20.1.9})

Land Improvements - Improvements subsequent to the acquisition of land.  Such assets have a limited economic life.  Examples are roadways, landscaping, utility infrastructure and fencing.  This category may also be used to record leasehold improvements.  (NMAC Chapter 20 {2.20.1.9})

Loaned Equipment - is equipment which is either borrowed by the Institute from an external agency or by one Institute department from another.  Loaned equipment may also be loaned by the Institute to an external agency.

Loss, Damage, or Destruction - Lost, destroyed, or stolen, inventoriable property or equipment in the custody of the Institute.

 

Material - property that may be incorporated into or attached to a deliverable end item or that may be consumed or expended in performing a contract. It includes assemblies, components, parts, raw and processed materials, and small tools and supplies that may be consumed in normal use in performing a contract. (FAR 45.301)

Major Functions of an Institution - Defined in OMB Circular A-21 Part B1 - refers to instruction, organized research, other sponsored activities and other institutional activities as defined below:

 

Instruction - means the teaching and training activities of an institution.  Except for research training as provided in subsection b, this term includes all teaching and training activities, whether they are offered for credits toward a degree or certificate or on a non-credit basis, and whether they are offered 通过正规的学术部门或单独的部门，如暑期学校 division or an extension division.  Also considered part of this major function is departmental research, and where agreed to, university research.
Sponsored Instruction and Training - means specific instructional or training activity established by grant, contract, or cooperative agreement. For purposes of the cost principles, this activity may be considered a major function even though an institution's accounting treatment may include it in the instruction function.
Departmental Research - means research, development and scholarly activities that are not organized research and, consequently, are not separately budgeted and accounted for. Departmental research, for purposes of this document, is not considered as a major function, but as a part of the instruction function of the institution.
Organized Research - means all research and 一个机构单独预算和核算的发展活动 for.  It includes:
Sponsored Research - means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and 开发活动以及此类活动未包括在说明书中的地方 function.
University Research - means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. University research, for purposes of this document, shall be combined with sponsored research under the function of organized research.
Other Sponsored Activities - means programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects, and community service programs. However, when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities.  Other Institutional Activities - means all activities of an institution except:
instruction, departmental research, organized research, and other sponsored activities, as defined above;
Facilities and Administrative cost activities identified in Section F; and
Specialized service facilities described in Section J.44 of OMB Circular A-21. Other institutional activities include operation of residence halls, dining halls, hospitals 诊所，学生会，校际运动，书店，教职工宿舍， student apartments, guesthouses, chapels, theaters, public museums, and other similar auxiliary enterprises. This definition also includes any other categories of activities, costs of, which are "unallowable" to sponsored agreements, unless otherwise indicated in the agreements.
 

Motor Vehicles - Any motorized carrier, designed primarily for the transportation of persons or property that is operated on a public road. Not included is any implement 专门用于农业作业的，并且只是偶然操作或移动的 over a public road. This does not include lease motor vehicle or aircraft. (NMAC Chapter 20 {2.20.1.9})

Non-Profit Organization - any corporation, foundation, trust, or institution operated for scientific, educational, or medical purposes, not organized for profit, and no part of the net earnings of which inures (effects) the benefit of any private shareholder or individual. (45.301)

Or:

 

as used in this special condition, means a domestic university or other institution of higher education or an organization of the type described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501 (c), and exempt from taxation under section 501 (a) of the Internal Revenue Code (26 U.S.C. 501(a), or any domestic nonprofit scientific or educational organization qualified under a State nonprofit organization statute.  (NASA Grant and Cooperative Agreement Handbook Property Reporting: Section 1260.57 "New Technology")

 

Non-severable - when related to Government production and research property, means property that cannot be removed after erection or installation without substantial loss of value or damage to the property or to the premises where installed. (FAR 45.301)

Obligations - Defined in OMB Circular A-110 Part 2t – means the amounts of orders placed, contracts and grants awarded, services received and similar transactions during a given period that require payment by the recipient during the same or a future period.

OMB Circular - Office of Management and Budget Circulars (Federal Government) contains clauses pertaining to Grants and Co-operative Agreements and other Federal Guidelines pertaining to Federal monies.

 

Outlays or Expenditures - charges made to the project or program.  They may be reported on a cash or accrual basis.  For reports prepared on a cash basis, outlays are the sum of cash disbursements for direct charges for goods and services, the amount of 收取的间接费用、应用的第三方实物捐助的价值和 the amount of cash advances and payments made to sub-recipients.  For reports prepared on an accrual basis, outlays are the sum of cash disbursements for direct charges for goods and services, the amount of indirect expense incurred, the value of in-kind contributions applied, and the net increase (decrease) in the amounts owed by the recipient for goods and other property received, for services performed by employees, contractors, sub-recipients and other payees and other amounts becoming owed under programs for which no current services or performance are required.  (OMB Circular A-110 Part 2u)

 

Other Plant Equipment - that part of plant equipment, regardless of dollar value that is used in or in conjunction with the manufacture of components or end items relative 维护、供应、加工、装配或研究和发展业务 but excluding items categorized as IPE. (FAR 45.101)

Personal Property - is property of any kind except real property. It may be tangible, having physical existence, or intangible, having no physical existence, such as copyrights, patents, or securities. (OMB Circular A-110 part 2v)

个人财产(非消耗性)-任何可移动物品的通用名称 ownership; not real property or equipment.

Physical Inventory - means the process of verifying that fixed assets owned by or in the custody of the Institute are present in their assigned departments, locations, and evaluating their condition.

Plant Equipment - is personal property of a capital nature (including equipment, machine tools, test equipment, furniture, vehicles, and accessory and auxiliary items) for use in manufacturing supplies, in performing services, or for any administrative or general plant purpose. It does not include special tooling or special test equipment. (FAR 45.101)

Precious Metals – means silver, gold, platinum, palladium, iridium, osmium, rhodium, and ruthenium. (FAR 45.601)

 

Principal Investigator (PI) - is the academic or administrative staff member responsible for initiating and conducting an externally funded project. The individual may also be known as the Project Director or Administrator

事先批准-经授权的官员书面批准，证明事先同意. (OMB Circular A-110 part 2w)

Project Costs - all allowable costs, as set forth in the applicable Federal cost principles, 由受助人所招致及第三者所作贡献之价值 accomplishing the objectives of the award during the project period. (OMB Circular A-110 part 2y)

Project Period - the period established in the award document during which Federal Sponsorship begins and ends. (OMB Circular A-110 part 2z)

Property - all property, both real and personal. It includes facilities, material, special tooling, special test equipment and agency-peculiar property. (FAR 45.101)

Property Administrator - an authorized representative of the contracting officer assigned to administer the requirements and obligations of an award relating to Government property. (FAR 45.501)

Property Control Number (PCN) - A six character, numeric or alpha-numeric, numbered tag that is assigned by the Property Office as an inventory item number. The Property Control Number is used to record a piece of non-expendable Personal Property, Industrial Plant Equipment, Other Plant Equipment, or items deemed necessary to be tracked in the property database.

 

Real Property - land and rights in land, ground improvements, utility distribution systems, and buildings and other structures. It does not include foundations and other work necessary for installing special tooling, special test equipment, or plant equipment. (FAR 45.101)

Or:

Real Property - land, including land improvements structures and appurtenances thereto, but excludes movable machinery and equipment. (OMB Circular A-110 part 2aa)

 

Recipient - Means the Institute and / or an organization receiving financial assistance directly from Federal awarding agencies to carry out a project or program. The term includes public and private institutions of higher education, public and private hospitals, and other quasi-public private non-profit organizations such as, but not limited to, community action agencies, research institutes, educational associations, and health centers. The term may include commercial organizations, foreign or international organizations (such as agencies of the United Nations) which are recipients, sub-recipients, or contractors or subcontractors of recipients or sub-recipients at the discretion of the Federal-awarding agency. The term does not include government-owned contractor-operated facilities or research centers providing continued support for mission-oriented, large-scale programs that are government-owned or controlled, or are designed as federally-funded research and development centers. (OMB Circular A-110 part 2cc)

Reportable Item - All property regardless of original acquisition cost in which ownership vest with the Sponsor or the Federal Government.

 

Or:

Reportable Item - any invention, discovery, improvement, or innovation of the grantee, whether or not patentable or otherwise protectable under Title 35 of the United States 代码，在执行任何NASA授权下的工作或在执行 在NASA拨款的任何条款下可报销的任何工作 reimbursement of costs incurred before the effective date of the grant. Reportable items include, but are not limited to, new processes, machines, manufactures, and compositions of matter, and improvements to, or new applications of, existing processes, machines, manufactures, and compositions of matter. Reportable items also include new computer programs, and improvements to, or new applications of, existing computer programs, whether or not copyrightable or otherwise protectable under Title 17 of the United States Code. (Defined in NASA Grant and Cooperative Agreement Handbook - Property Reporting Section 1260.57 "New Technology")

研究和发展-所有的研究活动，包括基础和应用，和所有 development activities that are supported at universities, colleges, and other non-profit institutions. "Research" is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. "Development" is the systematic use of knowledge and understanding gained from research directed toward the production of useful material, devices, systems, or methods, including design and development of prototypes and processes. The term research also includes activities involving 在研究技术方面对个人进行培训，这些活动利用 same facilities as other research and development activities and where such activities are not included in the instruction function. (OMB Circular A-110 part 2dd)

 

Responsibility for Property - The obligations of an individual for the proper management, custody, care and safeguarding of property entrusted to his or her possession or under his or her supervision.

Responsible Person - The Dean, Department Head, Division Head, or Principal Investigator 谁负责设备的控制、维护和问责 or property.

Restricted Funds - monies received from any award, grant, contract, cooperative agreement or other legal agreement.

Salvage - property that, because of its worn, damaged, deteriorated, or incomplete condition or specialized nature, has no reasonable prospect of sale or use as serviceable property without major repairs, but has no value in excess of its scrap value. (FAR 45.501)

 

Sensitive Property – means property potentially dangerous to the public safety or security if stolen, lost, or misplaced, or that shall be subject to exceptional physical security, protection, control and accountability such as classified property, weapons, ammunition, explosives, controlled substances, radioactive materials, hazardous materials or wastes, or precious metals.  (FAR 45.601).  This also includes, but is not limited to:  Proprietary information, software, personal data, social security numbers, or any information which could compromise ones identity.

 

Small Awards - a grant or cooperative agreement not exceeding the small purchase threshold fixed by 41 U.S.C. 403(11) (currently at $25,000). (OMB Circular A-110 part 2ee)

Software - is a computer or instrument operating program, database and any documentation associated with the operating program. If software meets the State of New Mexico definition of equipment, it will be capitalized as equipment.

Software License - Is the legal authority to use a computer or instrument program, database and documentation thereof.

Sole Source - are procurements that by virtue of the performance specifications or uniqueness of the product are available from a single source. These procurements may include but are not limited to, the requirements of performance compatibility with existing equipment. Restrictive specifications shall only be used when the asset is unique in technical design, and must meet compatibility, maintainability or standardization requirements. Brand name or design specifications shall not be sufficient justification for sole source. (National Property Management Association)

Source of Funds - means the agency providing the monies, i.e. the State of New Mexico, Federal Government, Department of Defense, NASA, private industry, etc.

Special Purpose Equipment - means equipment, which is usable only for research, medical scientific or technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments and spectrometers. (OMB Circular A-122 Part 15a1)

 

Special Test Equipment - means either single or multipurpose integrated test units 为完成特殊目的测试而设计、制造或修改的 in performing a contract. It consists of items or assemblies of equipment including standard or general-purpose items or components that are interconnected and interdependent as to become a new functional entity for special testing purposes. It does not include material, special tooling, facilities (except foundations or similar improvements 需要安装特殊的试验设备，)和工厂设备项目使用 general plant-testing purposes. (FAR 45.101)

Special Tooling - jigs, dies, fixtures, molds, patterns, taps, gauges, other equipment and manufacturing aides, all components of these items, and replacement of these items, which are of such a specialized nature that without substantial modification or alteration their use is limited to the development or production of particular supplies or parts thereof or to the performance of particular services. It does not include material, special test equipment, facilities (except foundations and similar improvements necessary for installing special tooling), general or special machine tools, or similar capital items. (FAR 45.101)

 

Sponsored Agreement - is any grant, contract, or other agreement between the institution and the Federal Government. (OMB Circular A-21 Section B)

Sponsoring Departments - are the departments within the Institute responsible for the administration of a grant, contract, cooperative agreement or similar award.

Sponsored Research - The work performed under a grant, contract, subcontract, or cooperative agreement with an outside agency, a private corporation, or the Federal Government.

State - the State of New Mexico

国家教育机构-依第十二条第二款规定之机构 11 of the constitution of New Mexico. The New Mexico Institute of Mining and Technology is listed as a State Educational Institution under this provision. (New Mexico State Statutes Section 13.6.4(c))

Stock Record - a perpetual inventory record that shows by nomenclature the quantities of each item received and issued and the balance on hand. (FAR 45.501)

 

Sub-Award - an award of financial assistance in the form of money, made under an award by a recipient to an eligible sub-recipient or by a sub-recipient to a lower tier sub-recipient.  The term includes financial assistance when provided by any legal agreement, even if the agreement is called a contract, but does not include procurement of goods and services nor does it include any form of assistance which is excluded from the definition of "award" in paragraph (e) of OMB Circular A-110.  (OMB Circular A-110 part 2ff)

 

Sub-Recipient - the legal entity to which a sub-award is made and which is accountable to the recipient for the use of funds provided. The term may include foreign or international 各组织(如联合国)有权自行决定是否授予 agency. (OMB Circular A-110 part 2gg)

摘要记录-单独的卡片、表格、文件或计算机数据的特定行 used to account for multiple quantities of a line item of special tooling, special test equipment, or plant equipment costing less than $5,000 per unit. (FAR 45.501)

Supplies - all property excluding equipment, intangible property, and debt instruments as defined in OMB Circular A-110, and inventions of a contractor conceived or first actually reduced to practice in the performance of work under a funding agreement. (OMB Circular A-110 part 2hh)

Surplus Property - excess personal property not required by any Federal agency as determined by the Administrator of General Services (GSA). (FAR 45.601)

Suspension - an action by a Federal awarding agency that temporarily withdraws Federal sponsorship under an award, pending corrective action by the recipient or pending a decision to terminate the award by the Federal awarding agency. Suspension of an award is a separate action from suspension under Federal agency regulations. (OMB Circular A-110 part 2ii)

Tangible Personal Property - tangible property other than real property having a physical existence, including but not limited to supplies, equipment, materials and printed materials. (Statutory Chapters of New Mexico Annotated 1978, 13-1-93)

 

Termination - the cancellation of Federal sponsorship, in whole or part, under an agreement at any time prior to the date of completion. (OMB Circular A-110 part 2jj)

Third Party In-Kind Contributions - the value of non-cash contributions provided by non-Federal third parties. Third party in-kind contributions may be in the form of real property, equipment, supplies, and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program. (OMB Circular A-110 part 2kk)

Title - ownership Utility Distribution System - includes distribution and transmission lines, substations, or installed equipment forming an integral part of the system by which gas, water, steam, electricity, sewerage, or other utility services are transmitted between the outside building or structure in which the services are used and the point of origin, disposal, or connection with some other system. It does not include communication services. (FAR 45.501)

价值-任何物品对个人的价值或有用性，交换的货币价值 for something, rate, charge, assessment.

Work-in-Process - material that has been released to manufacturing, engineering, design, or other services under the contract and includes undelivered manufactured parts, assemblies, and products, either complete or incomplete. (FAR 45.501)