Allowable and Non-Allowable Costs Guidance

3. Specific Cost Guidance by Category

3.13. Depreciation

Ref: 2 CFR Part 200, ยง200.436 
Institutions may be compensated for the use of their buildings, capital improvements, and equipment, provided that they are used, needed in the institutions' activities, and properly allocable to sponsored agreements. Request prior approval from your CTE Program Coordinator.