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e-CFR data is current as of September 24, 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

73. Amend §200.439 by revising paragraphs (a) and (b)(3) and (7) to read as follows:

§200.439   Equipment and other capital expenditures.

(a) See §200.1 for the definitions of capital expenditures, equipment, special purpose equipment, general purpose equipment, acquisition cost, and capital assets.

*   *   *   *   *

(b) *  *  *

(3) Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost except with the prior written approval of the Federal awarding agency, or pass-through entity. See §200.436, for rules on the allowability of depreciation on buildings, capital improvements, and equipment. See also §200.465.

*   *   *   *   *

(7) Equipment and other capital expenditures are unallowable as indirect costs. See §200.436.

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