17 March 2022

IF: Into which category do patent costs fall in?

Patent filing fees should be covered by institutional unit cost B1 (Research, Training and Networking Costs) as those costs are related to project implementation/ results.

In some cases, as patents are final results (mainly at the end of the project or even when the project is finished) many institutions use B2 (Management and Indirect Costs) because the B1 category was totally spent during the project implementation.