E-RIHS IP D2.3 E-RIHS Accounting Guidelines for Service Provision Costing

This deliverable provides accounting guidelines for service provision costing for the E-RIHS community. Apart from some central services that are directly provided by the E-RIHS Central Hub, most services are provided by partners within National Nodes. Services can be related to providing access to one of the four E-RIHS platforms (ARCHLAB, DIGILAB, FIXLAB and MOLAB), participating in HS Academy activities, or any other activity carried out by National Nodes on behalf of the ERIC. This report first introduces the general business model of E-RIHS and describes the different cash flows and in-kind contributions within the distributed infrastructure. It then defines different types of in-kind contributions and provides accounting guidelines for each category. It then concludes with a suggested financial validation procedure for the ERIC and reminds, in compliance with the host country applicable legislation.