Entertainment will set you back.

Will cost you regarding activity, including enjoyment, diversion, and you may societal issues and you may one related costs are unallowable, but in which particular will set you back which may if you don’t meet the requirements amusement have a beneficial programmatic objective as they are signed up in both the newest accepted finances towards Federal prize or with earlier in the day composed recognition of Federal awarding agencies.

Gizmos or any other money costs.

( an effective ) Find two hundred.step 1 with the meanings out-of financial support expenditures, equipment, special purpose devices, general-purpose equipment, acquisition pricing, and you will investment assets.

( step 1 ) Financial support expenses to possess general purpose gadgets, property, and you can residential property was unallowable since head charge, except with the earlier in the day created approval of your Government awarding institution otherwise solution-using entity.

( dos ) Capital expenditures getting special-purpose gadgets try deductible since head will set you back, provided that affairs that have a beneficial unit cost of $5,000 or higher feel the past written approval of your own Federal awarding agencies or citation-as a result of organization. Read More