§ Entertainment will set you back.
Will set you back from entertainment, also activity, diversion, and you will social affairs and you may any associated costs are unallowable, except in which certain costs that might otherwise be considered recreation has a great programmatic goal and are usually subscribed either in the newest accepted funds into Federal prize otherwise with previous written approval of Federal awarding agency.
§ Devices or other money costs.
( a great ) Find § 200.step 1 toward meanings out-of investment expenses, gadgets, special-purpose products, general-purpose devices, acquisition cost, and you can financial support property.
( 1 ) Money costs to own general-purpose devices, property, and you can property try unallowable due to the fact head charge, but on early in the day composed approval of your Government awarding agency otherwise violation-courtesy organization.
( 2 ) Capital expenses for special-purpose gizmos is deductible once the head will cost you, provided that factors that have an effective product cost of $5,000 or higher have the earlier in the day composed recognition of Government awarding department otherwise ticket-by way of entity.
( step 3 ) Funding costs to have improvements to help you homes, buildings, otherwise devices hence materially enhance their value otherwise useful lifestyle datiranje Uzbekistan Еѕena u usu try unallowable while the a direct costs but towards the earlier in the day authored acceptance of your Federal awarding institution, otherwise citation-thanks to entity. Find and additionally § .
( 4 ) When recognized because the an immediate charges pursuant so you can sentences (b)(1) as a result of (3) of point, investment expenditures would be energized during the time where the cost was sustained, otherwise since the if not computed compatible and you may discussed towards the Federal awarding company.