Select § , getting rules toward allowability out of decline into the structures, financing improvements, and products
§ Entertainment can cost you.
Can cost you of entertainment, including entertainment, diversion, and public issues and you will one related prices are unallowable, except where specific costs that might otherwise qualify entertainment keeps a beneficial programmatic objective and so are authorized either in the fresh recognized funds toward Government honor otherwise which have prior written acceptance of one’s Federal awarding agencies.
§ Products and other capital costs.
( a ) See § 200.step 1 on the significance regarding money costs, equipment, special purpose gizmos, general purpose equipment, purchase rates, and you will money possessions.
( step one ) Investment expenditures having general-purpose equipment, property, and you will land is unallowable as the head fees, except toward past written approval of one’s Federal awarding agencies otherwise solution-as a result of organization.
( dos ) Financial support expenditures to possess special purpose products try deductible because the lead can cost you, provided that situations that have a great equipment cost of $5,000 or more feel the early in the day created approval of your Federal awarding company or ticket-thanks to entity. […]