Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 32 - National Defense |
Subtitle A - Department of Defense |
Chapter I - Office of the Secretary of Defense |
SubChapter C - Dod Grant and Agreement Regulations |
Part 37 - Technology Investment Agreements |
Subpart E - Pre-Award Business Evaluation |
Cost Sharing |
§ 37.540 - May I accept fully depreciated real property or equipment as cost sharing?
Latest version.
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§ 37.540 May I accept fully depreciated real property or equipment as cost sharing?
You should limit the value of any contribution of a fully depreciated asset to a reasonable use charge. In determining what is reasonable, you must consider:
(a) The original cost of the asset;
(b) Its estimated remaining useful life at the time of your negotiations;
(c) The effect of any increased maintenance charges or decreased performance due to age; and
(d) The amount of depreciation that the participant previously charged to Federal awards.