Yes, a minor difference between the equipment purchased and what was planned in the AF is acceptable, provided that the use remains similar and the project objective is not changed. A formal modification is not required if the change is consistent with the objectives and the approved budget categories.
Regarding depreciation:
The applicable rules follow the partner’s national accounting framework. Depending on national regulations and the purchase amount, the equipment may either be depreciated or recorded at full cost. It is essential that the National Controller (NC) confirms in their report that the treatment applied complies with national rules.
