§ Amusement will cost you.
Costs away from amusement, along with enjoyment, diversion, and you may social factors and you can any associated prices are unallowable, except where certain will set you back which could otherwise meet the requirements activities has an excellent programmatic purpose consequently they are subscribed either in the fresh new recognized finances into the Government award otherwise which have prior created approval of the Federal awarding agencies.
§ Devices or other funding expenses.
( a ) Get a hold of § two hundred.step 1 into meanings of financial support expenditures, products, special purpose devices, general purpose gizmos, buy prices, and you can resource assets.
( 1 ) Money expenditures getting general-purpose products, houses, and you will land is actually unallowable due to the fact head charge, except towards previous written recognition of your Government awarding company otherwise pass-as a result of entity.
( dos ) Financing expenditures getting special-purpose devices are allowable as the lead will set you back, so long as circumstances which have good device price of $5,000 or maybe more have the prior created acceptance of Government awarding company otherwise solution-thanks to entity.
( 3 ) Resource expenses getting advancements to help you house, structures, otherwise products and that materially enhance their worthy of otherwise useful existence are unallowable because the an immediate cost but toward previous created recognition of your Federal awarding company, or citation-as a consequence of entity.