( d ) Both deductible and you will unallowable financing-increasing and you may funding points have to be designated because a suitable express from secondary costs according to the standards demonstrated in § .
§ Growth and you will losses to the disposition of depreciable property.
( a good ) Growth and you may loss on the deals, retirement, or other mood out-of depreciable assets should be included in the year where they exist since loans otherwise charges on the house prices collection(s) where possessions is actually incorporated. The amount of the newest acquire otherwise loss to be included just like the a credit or costs on the compatible investment rates collection(s) is the difference in the total amount understood on possessions and you may the fresh new undepreciated base of the property.
( b ) Increases and you can losings about state of mind out-of depreciable assets cannot getting thought to be a new borrowing from the bank or charge underneath the pursuing the conditions:
( step 1 ) The fresh gain or losings try canned because of a decline membership and you can is mirrored regarding depreciation allowable below §§ and you can .
( dos ) The property is provided with reciprocally within the purchase cost of an equivalent item together with acquire otherwise loss is taken into account for the deciding new depreciation pricing basis of one’s the fresh items.
( 5 ) Development and you can loss due to size or over the top sales, retirements, and other dispositions should be sensed toward a case-by-instance basis.
( c ) Increases or losings of any character as a result of this new sales otherwise exchange out of property aside from the house shielded in section (a) with the section, e.grams., land, have to be excluded inside the computing Government honor will set you back.
( d ) Whenever possessions gotten with Federal financing, partly otherwise wholly, are disposed of, the latest shipments of your own proceeds have to be manufactured in conformity which have §§ thanks to of this area.
§ Standard will cost you away from regulators.
( a good ) To own says, local governing bodies, and you will Indian People, the overall can cost you off regulators are unallowable (except because the considering in § ). Unallowable can cost you are:
( step one ) Salaries and expenditures of one’s Place of work of the Governor out of a county and/or leader out-of a region government or perhaps the chief executive out of an Indian tribe;
( 2 ) Salaries and other costs away from a state legislature, tribal council, otherwise equivalent regional political body, particularly a region management, town council, university panel, an such like., whether sustained to possess reason for statutes otherwise professional assistance;
( 4 ) Costs away from prosecutorial products until managed once the a direct costs to help you a particular system if authorized by law otherwise control ( not, this doesn’t prevent the brand new allowability regarding other court points regarding brand new Attorneys Standard since the explained during the § ); and
( 5 ) Will set you back away from other standard types of authorities attributes generally provided to individuals, such flame and you will police, unless of course taken to once the a primary prices lower than an application law otherwise controls.
( b ) To possess Indian tribes and you can Councils out of Governments (COGs) (see meaning to own State in § 200.step 1 for the region), around 50% of wages and costs individually due to dealing with and performing Federal software from the chief executive and his or their own personnel can be added to the brand new indirect cost computation rather than papers.
§ Merchandise otherwise qualities for personal koliko koЕЎta mladenka NorveЕЎka narudЕѕbe explore.
( good ) Will set you back of goods or attributes for personal utilization of the non-Federal entity’s workers are unallowable whether or not the price is stated because nonexempt earnings into the personnel.
( b ) Will cost you regarding homes (age.g., depreciation, repairs, tools, accessories, rent), construction allowances and private cost of living are only allowable because the head will cost you whether or not advertised due to the fact nonexempt earnings towards group.