Allowable and Non-Allowable Costs Guidance

Allowable and Non-Allowable Costs

3. Specific Cost Guidance by Category

3.22. Idle facilities and idle capacity

Ref: 2 CFR Part 200, §200.446. 

Cost of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs, e.g., insurance, interest, and depreciation. These costs could include the costs of idle public safety emergency facilities, telecommunications, or information technology system capacity that is built to withstand major fluctuations in load, e.g., consolidated data centers. The costs of idle facilities are unallowable.