See , to possess regulations for the allowability off depreciation into structures, funding advancements, and you can gizmos
Activity costs.

Will cost you out of recreation, along with amusement, diversion, and you will public activities and one associated costs are unallowable, but in which specific can cost you that may otherwise meet the requirements entertainment keeps a programmatic goal and are usually authorized either in the newest acknowledged budget on the Government award otherwise which have earlier created acceptance of Government awarding department.
Equipment or any other money expenses.
( good ) Discover 200.1 on the significance out of capital expenditures, gizmos, special-purpose products, general purpose gadgets, buy prices, and you can capital assets.
( 1 ) Investment expenditures getting general purpose products, property, and you can homes are unallowable just like the lead costs, but to your previous created recognition of one’s Government awarding company or solution-as a result of entity.
( 2 ) Investment expenditures for special purpose equipment is actually deductible because direct will cost you, so long as points that have a great equipment cost of $5,000 or even more have the earlier written approval of Federal awarding institution or solution-compliment of entity. Read More
