Recreation can cost you.
Will cost you out-of activity, as well as activity, diversion, and you can personal situations and you will people related prices are unallowable, but where specific will cost you which could if you don’t be considered enjoyment provides a programmatic mission as they are authorized either in new recognized funds towards the Government prize otherwise with past composed acceptance of Government awarding agency.
Uppsala in Sweden wives Products and other resource expenses.
( a good ) Come across two hundred.step one toward significance of capital expenditures, gizmos, special purpose products, general-purpose equipment, buy costs, and you will capital assets.
( step one ) Financing costs to possess general purpose equipment, houses, and you can house was unallowable as direct fees, but towards past written acceptance of one’s Government awarding agency or pass-as a consequence of entity.
( dos ) Financial support expenses for special purpose products are deductible just like the head can cost you, provided that activities that have an effective device price of $5,000 or higher have the prior authored recognition of Federal awarding company or solution-thanks to entity.
( step 3 ) Financial support expenses to own advancements to help you residential property, buildings, otherwise gadgets and that materially enhance their well worth or helpful lifetime try unallowable while the a direct cost but towards prior written recognition of one’s Government awarding agencies, or ticket-courtesy entity.