are something that one can use or consume. Goods are tangible property owned by the purchaser and can be used once or repeatedly. Goods must be legitimate business expenses to be eligible for payment.
Examples of Goods include:
- Office supplies
- Printers, computers, and computer hardware
Services are actions performed for, or on behalf of, SMU. The purchaser of services does not receive any tangible goods.
Examples of Services include:
- Labor to install, assemble, dismantle, adjust, repair, or maintain tangible property
- Labor to install, configure, modify, or upgrade a computer program
- Maintenance contracts, contracts for service (but not the purchase of a warranty agreement itself)
- Rental of items to be used abroad only (e.g., hotel room rental, car rental fees)
- Other services (e.g., cab services, restaurant charges for meals, copying or printing services, mailing services)
The following are NOT services:
- Licenses for usage - permission to use (someone else's) property (including software licenses)
- Rental of property to be used in the U.S.
- Royalty or copyright fees
- Patent fees