Can depreciation charges be applied to the cost of instruments and equipment purchased with Federal funds, for example the NCRR S10 Shared Instrumentation Grant program?
No. Since the acquisition cost of the equipment was fully supported by federal funds, the core cannot recover depreciation expenses in its user fees, because inclusion would result in duplicate charges when used on a Federal project (first in the support for acquisition and again if costs are included in usage charges). However, if the source of funds for the equipment is non-federal, depreciation charges for the equipment can be incorporated in the determination of charges for the core facility.
Related Questions
- Can general office equipment now be purchased with federal funds, assuming that the item costs less than $5,000.00?
- Must depreciation charges be applied to the cost of instruments and equipment purchased with non-Federal funds?
- How can I obtain the cost of funds indices published by the Federal Home Loan Bank of San Francisco?
