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e-CFR data is current as of September 24, 2020

Amendment


2 CFR--PART 200

View Printed Federal Register page 85 FR 49569 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49569

Effective Dates: Nov. 12, 2020

82. Revise §200.452 to read as follows:

§200.452   Maintenance and repair costs.

Costs incurred for utilities, insurance, security, necessary maintenance, janitorial services, repair, or upkeep of buildings and equipment (including Federal property unless otherwise provided for) which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable. Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably prolong their intended life must be treated as capital expenditures (see §200.439). These costs are only allowable to the extent not paid through rental or other agreements.

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