Pick § , to possess laws and regulations into allowability away from depreciation to the houses, financial support advancements, and you can equipment

§ Activity will cost you.

Will set you back regarding recreation, as well as activities, diversion, and you will societal facts and you can any relevant costs are unallowable, but in which certain will cost you that might otherwise be considered entertainment has actually a programmatic goal as they are signed up in a choice of this new recognized funds to the Government award or with early in the day authored recognition of your Government awarding company.