§ Activity costs.
Can cost you of amusement, along with activities, diversion, and you may personal things and you will people related prices are unallowable, except where particular can cost you that may or even qualify amusement enjoys an excellent programmatic goal consequently they are signed up either in the recognized budget to your Federal prize otherwise which have earlier authored approval of Federal awarding service.
§ Products or any other capital costs.
( a beneficial ) See § 2 hundred.step one with the meanings away from financing costs, devices, special purpose equipment, general-purpose gizmos, purchase cost, and you may money assets.
( 1 ) Resource costs to own general-purpose devices, property, and land is unallowable as direct charge, but towards the earlier in the day authored approval of the Government awarding institution otherwise pass-compliment of organization.
( dos ) Financing costs getting special-purpose products are deductible because direct will cost you, provided that circumstances having a good unit cost of $5,000 or maybe more feel the earlier composed acceptance of one’s Government awarding department or ticket-as a result of organization.
( step three ) Financial support costs to have improvements in order to belongings, property, otherwise equipment and this materially enhance their well worth or of good use lives was unallowable just like the an immediate cost but towards prior authored recognition of your Government awarding agencies, or admission-as a consequence of organization. Pick along with § .
( cuatro ) Whenever accepted as the a primary fees pursuant so you’re able to sentences (b)(1) as a consequence of (3) from the part, funding costs might be recharged at that time where in actuality the expenditure try sustained, otherwise just like the otherwise computed compatible and discussed to your Government awarding department.
( 5 ) The latest unamortized percentage of any devices created from this means that out-of a modification of capitalization accounts is Kakvu vizu dobivate za svoju mladenku ako se vjenДЌate u zemlji generally retrieved by the proceeded to claim the newest if not allowable depreciation with the gadgets, or by amortizing the total amount as written from more a great chronilogical age of ages negotiated on Federal aware institution to own indirect pricing.
( 6 ) Price of gizmos disposal. In case your low-Government organization are educated from the Government awarding department in order to if you don’t discard otherwise transfer the device the costs of such fingertips or transfer is allowable.
§ Rate of exchange.
( a great ) Rates develops getting activity in exchange rates was allowable can cost you subject towards method of getting investment. Previous approval out-of rate of exchange activity will become necessary only when the new transform leads to the need for most Federal resource, or perhaps the enhanced will set you back make the need to significantly treat the newest range of project. Brand new Federal awarding institution have to but not guarantee that enough finance are accessible to cover currency movement to prevent a pass of the Anti-Deficiency Act.
( b ) The brand new low-Government organization must create reviews off local currency increases to select the need for additional federal resource before the conclusion time of Government prize. Further customizations to possess money expands is generally allowable as long as the fresh new non-Federal entity has got the Federal awarding agency that have adequate supply papers from a popular source ultimately at the time brand new expense was developed, and to the newest extent that sufficient Federal money are available.
§ Penalties and fees, charges, damages and other settlements.
Costs resulting from non-Government entity abuses regarding, so-called violations off, or incapacity so you’re able to adhere to, Federal, state, tribal, local otherwise international laws is actually unallowable, except whenever sustained right down to conformity that have particular terms of one’s Federal award, or with past composed acceptance of one’s Government awarding department. Find plus § .
§ Fund raising and you may money administration will set you back.
( good ) Can cost you of planned fund raising, including monetary methods, endowment drives, solicitation from gifts and you will bequests, and you may similar expenditures sustained to increase investment otherwise get contributions is unallowable. Fund raising prices for new purposes of fulfilling the new Government system objectives is actually deductible having prior written recognition from the Federal awarding department. Suggestion prices are safeguarded for the § .
