Glossary for the Global Polio Laboratory Network (GPLN) survey
to support the Global Polio Eradication Initiative (GPEI)
Amortized annual costs for equipment and durable goods - Amortization refers to the practice
of allocating expenses paid in one year for equipment and durable supplies over
the years of service taking into account their expected useful economic life.
Amortization ensures that annual costs account for costs of assets used, but not purchased, in a given year. To amortize capital expenses
(without discounting), simply divide the expense by the expected useful economic life. For example, if your laboratory purchased a sequencer in 2014 for $10,000 and the expected useful life equals 5 years, then the annual amortized costs in 2016 for the sequencer equals $2,000. Please do not amortize costs of items not expected to last for more than a year.
We provide a
generic Excel worksheet to help (please make sure to change all of
the cost inputs to make them reflect your actual costs, and do not assume
that the default values correctly represent your laboratory).
Cost categories - Note that examples provided do not represent an exhaustive list:
- Personnel - Full- and part-time laboratory staff, for all
of the people reported in full-time equivalents (FTEs) in Question 1 of the
- Training - Any costs paid for training NOT including any personnel costs (please do not double count).
- Equipment - Laboratory equipment (e.g., centrifuge, refrigerators,
PCR machine, sequencer, incubators, biosafety cabinets, incubators, autoclaves,
microscopes, balance, computers and software for analytics and data management,
etc.), please estimate the amortized annual cost.
- Durable supplies - Laboratory supplies that support multiple uses over time (e.g., containers, glassware, racks, pipettes, etc.), please estimate the amortized annual cost.
- Consumable supplies - Consumable supplies for sample processing purchased by laboratory (e.g., tubes, plates, growth medium, pipette tips, chemicals, etc.) attributable to each sample.
- Shared consumable supplies - Supplies purchased by the laboratory (e.g., bleach, gloves,
personal protection equipment (PPE), paper towels, etc.) not easily attributable to each polio sample.
- Donated supplies - Supplies provided by your laboratory to other laboratories (if your lab provides these)
- please include in-kind contributions (e.g., reagents, test kits,
technical support) provided by your laboratory at no charge to other
- Operations - Expenses for operations (e.g., facilities,
building maintenance, utilities,
communication, fees, stationaries, security,
equipment maintenance, etc.).
- Shipping/transport - Expenses for moving samples (e.g., courier services, vehicles, fuel, etc.).
- Technical support - Expenses for consultants or other technical support not otherwise captured above (please do not double count).
- Other - Anything not captured above, please specify what this covers.
Full-time equivalent (FTE) employees - Using FTEs allows for
appropriately accounting for the work of both full- and part-time employees.
An FTE of 1.0 corresponds to the workload of one full-time employee or two
half-time employees. Thus, if your laboratory employs one full-time employee,
one half-time employee, and one quarter-time employee, then this implies FTEs = 1.75.
- National/internal - Funds and in-kind contributions
(monetized to the extent possible) provided to your laboratory from national
sources, including institutional support from government grants.
- GPEI external - Funds and in-kind contributions (monetized to the extent possible) provided to your laboratory directly by the GPEI or a GPEI partner
(including the World Health Organization, U.S. Centers for Disease Control and Prevention, Bill and Melinda Gates Foundation, Rotary, or UNICEF).
- Other external - Non-national funds and in-kind contributions (monetized to the extent possible) provided to your laboratory by another national government
(including bilateral support) or a non-governmental organization (NGO) that is not a GPEI partner.