Activities costs.
Will cost you out-of entertainment, in addition to amusement, diversion, and you will public facts and you can people related costs are unallowable, except where specific can cost you that might or even qualify enjoyment has a good programmatic objective and tend to be authorized in a choice of the recognized funds on Federal award otherwise with early in the day authored recognition of the Federal awarding department.
Devices and other capital costs.
( a great ) Look for 2 hundred.step 1 on the meanings out of financing expenses, gizmos, special-purpose equipment, general-purpose gizmos, order cost, and you may investment possessions.
( step 1 ) Money costs to own general-purpose gizmos, structures, and land was unallowable given that lead fees, except with the previous authored recognition of your own Federal awarding service otherwise ticket-through entity.
( 2 ) Resource expenditures for special-purpose products was allowable just like the head can cost you, so long as items which have good device cost of $5,000 or even more feel the early in the day created approval of the Government awarding company or violation-thanks to entity. Continue reading