Discover , having guidelines towards allowability from depreciation on the buildings, financial support improvements, and you may gadgets

Amusement will set you back.

Will set you back away from amusement, together with activities, diversion, and you will social factors and you will any relevant costs are unallowable, but where certain can cost you that may if not qualify enjoyment keeps a programmatic purpose and therefore are signed up either in new approved funds with the Government award otherwise that have previous composed approval of your own Federal awarding agency.

Devices and other investment expenditures.

( an effective ) Look for 200.1 for the significance out of money costs, products, special purpose devices, general-purpose gadgets, purchase cost, and you may investment possessions.

( 1 ) Resource expenses to own general-purpose gadgets, structures, and property are unallowable as the lead fees, except into prior composed approval of Government awarding agency otherwise admission-because of entity.

( dos ) Resource expenditures to possess special-purpose products is actually deductible just like the head can cost you, provided that issues with an effective product price of $5,000 or higher have the earlier in the day composed acceptance of your Government awarding department otherwise pass-courtesy organization.