Equipment and/or facility rental fees can be included in a sponsored project budget when the use of additional equipment or space is necessary to complete the project. To be allowable, rental costs must be reasonable at the time of the decision to lease or rent with consideration of such factors as rental costs of comparable property, if any; market conditions in the area; the type, life expectancy, condition and value of the property leased; and available alternatives. Rental contracts must be sent to UofSC Procurement for review and signature. Refer to 45 CRF 75.465 Uniform Guidance (UG) for additional details on rentals.