Abstract: The root of a lot of problems involving the administrition of scientific equipment in higher educational institutions is that the scientific equipment can't be shared. The key factor caused the problems is that the higher educational institutions and their faculty can't finance the huge indirect costs among the Total Cost of Owner (TCO). The train of thoughts on the cost accounting for research projects in US is used for reference, some suggestions to resolve these problems are offered.

Key words: scientific equipment sharing, TCO, indirect cost