CFR 2-200.436-2014
授权与协议. 第200部分:联邦奖的统一管理需求,成本原则和审计要求. 第E子部分:成本原则. 第200.436节:贬值.

Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartE:Cost principles. Section200.436:Depreciation.

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标准号

CFR 2-200.436-2014

发布

2014年

发布单位

US-CFR-file

当前最新

CFR 2-200.436-2014

 

 

适用范围

(a) Depreciation is the method for allocating the cost of fixed assets to periods benefitting from asset use. The non-Federal entity may be compensated for the use of its buildings, capital improvements, equipment, and software projects capitalized in accordance with GAAP, provided that they are used, needed in the non-Federal entity's activities, and properly allocated to Federal awards. Such compensation must be made by computing depreciation.

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