Enjoyment costs.
Can cost you away from activity, together with activity, diversion, and personal facts and you will one relevant prices are unallowable, except in which certain costs that may if you don’t meet the requirements activity features good programmatic goal and therefore are authorized in a choice of the new recognized budget towards the Government award otherwise that have earlier in the day created approval of the Federal awarding agency.
Gadgets and other capital expenditures.
( an effective ) Pick 200.1 into the definitions from money expenditures, products, special purpose products, general-purpose devices, purchase rates, and capital possessions.
( step 1 ) Financing expenses having general purpose products, structures, and you can home was unallowable since the head costs, but towards prior written acceptance of one’s Government awarding institution otherwise admission-as a result of entity.
( 2 ) Investment costs to have special purpose devices is actually allowable as the head will set you back, provided that affairs which have a beneficial product price of $5,000 or higher feel the early in the day written recognition of your own Federal awarding agencies otherwise admission-using organization.
( step 3 ) Capital costs to possess advancements so you can home, houses, or equipment and therefore materially increase their worth or beneficial existence is actually unallowable while the a primary costs but on early in the day authored approval of Federal awarding department, or ticket-as a consequence of organization. (more…)