Amusement will set you back.
Will cost you off amusement, along with activities, diversion, and you may personal affairs and you can one related costs are unallowable, except where certain can cost you that may if not qualify enjoyment possess an effective programmatic goal and they are authorized in a choice of the newest recognized budget with the Federal prize or having previous created approval of your own Government awarding service.
Equipment or any other funding expenditures.
( an excellent ) Pick 2 hundred.1 into the definitions out-of resource expenditures, products, special purpose gizmos, general-purpose equipment, order rates, and you will investment assets.
( step one ) Financial support costs to have general purpose products, structures, and residential property try unallowable given that head costs, but with the earlier in the day authored acceptance of the Federal awarding agencies otherwise admission-as a consequence of entity.
( 2 ) Financial support expenses to own special-purpose gadgets was allowable since the head will cost you, so long as factors which have a beneficial product price of $5,000 or higher feel the prior created recognition of your own Federal awarding agencies otherwise citation-by way of entity.
( step 3 ) Resource expenses for improvements to help you land, buildings, or gadgets which materially enhance their worthy of or useful existence is actually unallowable due to the fact a primary rates except for the early in the day written acceptance of your Federal awarding company, otherwise citation-due to entity. Find and .
( cuatro ) Whenever approved since the a primary fees pursuant so you can sentences (b)(1) owing to (3) in the section, money expenses could well be billed at that time the spot where the cost was obtain, or as the if you don’t determined compatible and you may negotiated with the Federal awarding institution.
