§ 200.462 - Rearrangement and reconversion costs.

§ 200.462 Rearrangement and reconversion costs.

(a) Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable as indirect costs. Special arrangements and alterations are allowable as a direct cost if the costs are incurred specifically for a Federal award are allowable as a direct cost and with the prior approval of the Federal awarding agency or pass-through entity.

(b) Costs incurred in the restoration restoring or rehabilitation of the non-Federal entityrehabilitating the recipient's or subrecipient's facilities to approximately the same condition existing immediately prior to before the commencement of a Federal awardsaward(s), less costs related to normal wear and tear, are allowable.