Come across Puerto Rico women , for legislation into allowability away from decline to your property, money improvements, and you may products
Activities costs.

Can cost you regarding activity, including activities, diversion, and you can societal issues and you can one relevant costs are unallowable, but in which particular can cost you which may or even meet the requirements amusement has actually a great programmatic mission and therefore are subscribed in both the brand new acknowledged finances to the Federal prize otherwise that have earlier in the day created acceptance of your own Government awarding company.
Gadgets or other funding expenditures.
( an effective ) Come across 2 hundred.step one into meanings from financing expenditures, gizmos, special-purpose gadgets, general-purpose gizmos, purchase costs, and money possessions.
( step 1 ) Resource expenses to possess general-purpose equipment, property, and property are unallowable because the lead charge, except to the previous created recognition of your own Federal awarding agency otherwise solution-thanks to entity.
( dos ) Resource costs getting special-purpose gizmos is actually allowable since the lead can cost you, so long as activities that have good unit cost of $5,000 or more have the previous created recognition of your Government awarding company otherwise citation-as a result of entity.
( 3 ) Financing expenses to possess developments to property, buildings, or devices and that materially enhance their really worth or of good use lifestyle was unallowable because an immediate prices but toward early in the day composed recognition of your own Government awarding institution, or citation-thanks to organization. Discover together with .