32 C.F.R. § 37.540 May I accept fully depreciated real property or equipment as cost sharing?
Title 32 - National Defense
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.
Title 32: National Defense
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?
