Sobesedilo: Expenditure on the purchase or construction of plant and equipment that is to be permanently installed and fixed in the project shall be eligible, provided that it is included in the inventory of durable equipment of the body responsible for implementation and that it is treated as capital expenditure in accordance with standard accounting conventions.

Sobesedilo: Izdatki za nakup ali gradnjo naprav ali opreme, ki bodo trajno instalirane in povezane s projektom, so upravičeni, pod pogojem, da so vključene v popis trajne opreme organizacije, pristojne za izvedbo, in da se jih obravnava kot osnovna sredstva v skladu s splošno sprejetimi računovodskimi načeli.