Yes. Expenditures for equipment that is directly related to the SSO program are allowable. Such equipment may include, for example, two-way radios, cellular phones, digital cameras, accident investigation kits, electronic tablets, personal protective equipment, as well as office equipment, including computers, servers, printers, and other durable goods or equipment. Items with a unit cost of $5000 or more must have prior FTA approval. If equipment is shared with non-SSO functions, please follow 2 C.F.R. Part 225 for guidance on how to calculate the appropriate reimbursement amount for the equipment’s use in support of SSO activities.