Spending during the last 90 days of the project should generally be limited to closing down the grant and publishing the results. Purchasing a computing device at the end of a grant may indicate a desire to use up an unobligated balance at the end of a grant, which is unallowable. In order to purchase a computer in the last 90 days of a grant, the PI must document the need for the computer and how it will benefit the entire project.
Under the Uniform Guidance § 200.314, the threshold for an allowable maximum residual inventory of unused materials and supplies, including computing devices, at the end of a project is $5,000.