Select , having regulations toward allowability out of depreciation into structures, money advancements, and you can gadgets
Enjoyment will cost you.
Costs away from activity, and amusement, diversion, and you can personal items and one associated costs are unallowable, except where specific costs that may if not qualify activities have a great programmatic goal consequently they are registered in a choice of the new accepted funds into the Federal prize otherwise which have earlier authored acceptance of the Federal awarding agencies.
Gadgets and other resource expenses.
( a great ) Select two hundred.step one for the definitions out-of resource costs, products, special-purpose devices, general-purpose equipment, purchase cost, and you can financial support possessions.
( step one ) Financial support costs to own general-purpose gadgets, houses, and you may property is unallowable while the direct charges, except to your past written approval of the Government awarding department or admission-owing to organization.
( 2 ) Resource expenditures for special purpose gizmos are deductible once the lead costs, provided that factors with a tool cost of $5,000 or higher have the early in the day written recognition of Federal awarding company otherwise pass-using organization.
( step 3 ) Funding expenses to possess advancements in order to home, structures, or products and this materially increase their really worth otherwise useful lifestyle is actually unallowable given that a direct prices except to your past authored recognition of Federal awarding institution, otherwise pass-owing to organization. Discover and .
( 4 ) When accepted just like the a primary charge pursuant so you can paragraphs (b)(1) by way of (3) of the section, investment expenses would be energized in the period where in fact the expense was obtain, otherwise just like the or even determined suitable and discussed towards Federal awarding company.
