Activity will cost you.
Can cost you away from enjoyment, also enjoyment, diversion, and you will personal factors and you will one related prices are unallowable, except where specific can cost you which may if you don’t be considered activity have a good programmatic goal and are also subscribed in a choice of new approved budget with the Government honor or that have earlier authored acceptance of Government awarding company.
Gizmos or any other financial support costs.
( good ) Look for two hundred.step one on meanings regarding investment costs, gadgets, special-purpose devices, general-purpose gadgets, acquisition cost, and you may financing property.
( 1 ) Financing expenses having general purpose equipment, structures, and you can property is unallowable due to the fact lead fees, except towards the early in the day authored recognition of one’s Government awarding institution otherwise citation-compliment of organization.
( 2 ) Resource expenditures for special-purpose gadgets try deductible just like the lead can cost you, provided that things having a tool price of $5,000 or higher feel the prior authored approval of your Government awarding service otherwise violation-as a consequence of entity.