§ Activities can cost you.
Can cost you out-of activity, along with entertainment, diversion, and you may public facts and you can any associated costs are unallowable, except where particular will set you back which could if you don’t be considered amusement enjoys a programmatic purpose and are also signed up in a choice of the newest recognized budget to the Government award otherwise with early in the day created acceptance of one’s Federal awarding agency.
§ Equipment or any other financial support costs.
( a beneficial ) Look for § 2 hundred.step 1 towards significance regarding resource expenses, gizmos, special-purpose equipment, general purpose gadgets, order prices, and you will money property.
( step 1 ) Capital expenditures to own general-purpose devices, structures, and residential property is actually unallowable since head fees, but to the past created acceptance of one’s Government awarding service or ticket-owing to entity.
( 2 ) Resource expenditures to have special purpose devices was deductible just like the direct will cost you, so long as items that have good equipment price of $5,000 or higher feel the earlier written recognition of one’s Federal awarding department or pass-thanks to organization.
( step 3 ) Financial support expenses having developments so you can house, buildings, otherwise gizmos and that materially enhance their worthy of or of good use life is unallowable while the a direct cost but towards past composed approval of one’s Government awarding service, or citation-by way of entity.