§ Enjoyment can cost you.
Will cost you out of recreation, and additionally recreation, diversion, and you will public circumstances and any related prices are unallowable, except where certain can cost you which could if not qualify enjoyment possess a great programmatic objective as they are signed up either in new acknowledged funds loveswans app towards Federal award otherwise which have past composed acceptance of your own Federal awarding company.
§ Gadgets or any other resource expenditures.
( a great ) Pick § two hundred.1 into significance regarding funding costs, gadgets, special-purpose equipment, general-purpose gadgets, buy pricing, and you may money property.
( step one ) Financing costs for general-purpose gizmos, buildings, and you can land is unallowable given that head costs, except to the prior composed acceptance of your own Federal awarding agencies otherwise solution-because of organization.
( 2 ) Capital costs to have special purpose devices are allowable because the lead will cost you, so long as points that have a tool price of $5,000 or higher feel the previous composed approval of the Government awarding institution otherwise violation-courtesy entity.
( step three ) Resource expenditures to possess advancements so you can residential property, structures, otherwise products and therefore materially increase their worthy of or useful lives was unallowable because a primary costs but on the earlier in the day written acceptance of Federal awarding agency, otherwise admission-because of organization. Look for in addition to § .
( 4 ) Whenever accepted as the a primary fees pursuant in order to paragraphs (b)(1) through (3) for the area, funding costs might possibly be recharged at that time where in actuality the cost was obtain, or while the if you don’t computed suitable and you may discussed toward Federal awarding service.