CFR 2-200.436-2014
Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartE:Cost principles. Section200.436:Depreciation.

Standard No.

CFR 2-200.436-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 2-200.436-2014

Scope

(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.

CFR 2-200.436-2014 history

• 2014 CFR 2-200.436-2014 Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartE:Cost principles. Section200.436:Depreciation.
• 2013 CFR 2-200.436-2013 Grants and Agreements. Part200:Uniform administrative requirements, cost principles,and audit requirements for Federal awards. Section200.436:Depreciation.