Activity can cost you.
Costs of enjoyment, plus activity, diversion, and you may societal facts and you may people related costs are unallowable, but in which specific costs which may otherwise be considered enjoyment features an effective programmatic mission consequently they are authorized in both the fresh approved finances towards Federal award otherwise having previous created recognition of one’s Federal awarding department.
Gizmos and other capital costs.
( a beneficial ) Pick 200.1 to your definitions out-of funding expenses, gadgets, special purpose equipment, general purpose products, purchase prices, and you will resource assets.
( step 1 ) Money costs for general-purpose devices, houses, and you may land is actually unallowable while the direct costs, except towards earlier in the day authored recognition of the Federal awarding service otherwise solution-compliment of organization.
( 2 ) Money expenditures for special purpose devices is actually allowable given that head will cost you, provided that points having a unit cost of $5,000 or more have the previous created recognition of your own Government awarding institution or solution-by way of entity.
( 3 ) Capital expenditures to have advancements so you’re able to residential property, structures, or products and that materially increase their worth otherwise of use lifetime are unallowable since a direct pricing but on the prior composed approval of the Government awarding institution, or citation-through organization. Sigue leyendo Pick , to possess rules to the allowability off depreciation with the structures, investment improvements, and gizmos