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e-CFR data is current as of October 20, 2020


2 CFR--PART 200

View Printed Federal Register page 85 FR 49568 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49568

Effective Dates: Nov. 12, 2020

76. Amend §200.443 by revising paragraphs (b)(1) and (3) and (d) to read as follows:

§200.443   Gains and losses on disposition of depreciable assets.

*   *   *   *   *

(b) *  *  *

(1) The gain or loss is processed through a depreciation account and is reflected in the depreciation allowable under §§200.436 and 200.439.

*   *   *   *   *

(3) A loss results from the failure to maintain permissible insurance, except as otherwise provided in §200.447.

*   *   *   *   *

(d) When assets acquired with Federal funds, in part or wholly, are disposed of, the distribution of the proceeds must be made in accordance with §§200.310 through 200.316 of this part.

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