See § , having legislation to your allowability regarding depreciation towards structures, resource improvements, and products
§ Activities can cost you.
Costs of enjoyment, and amusement, diversion, and societal facts and you may one associated costs are unallowable, except where particular can cost you which may or even qualify activities has good programmatic purpose and so are subscribed in both the approved budget to the Federal prize otherwise with past created acceptance of the Federal awarding service.
§ Devices and other funding expenditures.
( beautiful hot french younger women good ) See § 2 hundred.step 1 toward significance out of money expenses, equipment, special purpose equipment, general-purpose devices, acquisition rates, and you can financial support property.
( step one ) Financial support expenditures to own general purpose products, structures, and you can home was unallowable given that head fees, but towards past created approval of your own Government awarding company otherwise citation-thanks to organization.
( 2 ) Capital expenses to have special purpose products try deductible while the head can cost you, so long as circumstances with an excellent tool price of $5,000 or higher have the past created acceptance of the Federal awarding institution or admission-because of entity.
( step 3 ) Capital expenditures for advancements so you’re able to property, property, or devices which materially increase their value otherwise useful life is unallowable since a primary cost except toward earlier written approval of your own Federal awarding company, or solution-thanks to entity. (Pokračování textu…)
