Pick , to own rules with the allowability from depreciation toward buildings, funding advancements, and gadgets
Activities will cost you.
Will set you back out of activities, also entertainment, diversion, and you can societal things and you may people associated costs are unallowable, but in which certain costs which may if you don’t be considered activity features a beneficial programmatic purpose and they are authorized in a choice of brand new recognized funds into Government prize otherwise with earlier created acceptance of one’s Government awarding department.
Products or any other funding costs.
( a great ) Select 2 hundred.1 into the significance off funding expenditures, devices, special-purpose equipment, general purpose devices, acquisition prices, and you can funding property.
( 1 ) Financing costs to own general-purpose products, structures, and you will homes is actually unallowable since the direct charge, but towards the earlier composed acceptance of Government awarding company or violation-as a consequence of entity.
( 2 ) Funding expenditures getting special-purpose products is actually allowable as the lead costs, so long as points having a great device cost of $5,000 or more have the early in the day created acceptance of your Federal awarding company otherwise violation-as a result of entity.
