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A cost allocation method explains the calculation; the grant programme separately determines whether and how that cost is eligible.
Electricity for a shared research GPU should be allocated from a defined measurement boundary and a consistent record of project use. Separate direct activity, shared host operation and unknown intervals before assigning expenses to projects.
The arithmetic does not determine grant eligibility. Your programme and institution decide which costs may be recorded and what evidence they require.
Use one starting boundary
Identify whether the source measures a GPU, complete server or a wider site circuit. Preserve its dates and units. If several projects share a host, do not attribute the whole site’s bill to the research GPU without a documented method.
FinOps allocation describes assigning costs to defined objects. For a research environment those objects might be projects, hosts or reserved periods. Select the level explicitly, then keep the relationship between levels understandable.
Separate direct and shared intervals
| Interval or expense | Possible treatment | Required explanation |
|---|---|---|
| One project’s measured task | Direct attribution where supported | Measurement and task reference |
| Shared idle host | Agreed allocation rule | Why the rule fits the decision |
| Owner reservation | Separate category | Whether costs are attributable |
| Maintenance | Recorded operating activity | Scope and responsible party |
| Unknown interval | Remains unresolved | Next evidence to collect |
These are proposed accounting descriptions, not mandatory rules for any grant. Avoid overlapping intervals that count the same energy twice.
Check the programme documentation
The European Commission’s grant-management guidance illustrates that the applicable agreement and project records matter. It does not establish that electricity is eligible in every programme or that a particular allocation method will be accepted.
Record which document or institutional instruction governs the expense. If approval is needed, preserve the question and response alongside the worksheet. A spreadsheet label saying grant cost is not evidence that the programme permits the charge.
Preserve uncertainty and revisions
If the host lacks a suitable meter, describe the estimate and its limits. Do not present a GPU power reading as an exact whole-server bill. Distinguish measured energy, an allocated share and an assumed rate so reviewers can understand what is known.
Keep earlier versions when the method changes. Explain whether the revision corrects a mistake, adds new measurements or applies a newly agreed rule. A transparent approximation is easier to review than an unexplained precise-looking number.
Continue with GPU Server Electricity Costs: Reconcile an Actual Bill and Allocate Shared Host Costs Between Two GPUs.