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.