Based on recent discussions, the following is the position of DHHS and ONR
on depreciating cost shared equipment:

Depreciation on cost shared equipment (original compliment) on construction
awards is allowed unless specifically prohibited in the award.

Depreciation on cost shared portion of equipment on research awards is not
allowed.

Depreciation on Split funded equipment is allowed.

Ginger Baker

Jim Romaggi wrote:

> >From my notes taken at the NCURA/NACCA FRA IV F&A Basics in New Orleans
> last week....
> .... a new ruling/clarification now allows depreciation to be collected
> on equipment that was committed as cost share to a federal project as
> long as the equipment was purchased with non-federal funds???
>
> Could someone point me to a source document or reference ....?
>
> Thanks,
> Jim Romaggi
> DRI
> Reno, Nevada
>
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--

Ginger Baker
Manager
Statewide Office of Cost Analysis

University of Alaska
Statewide Systems Office
910 Yukon Drive, Suite 209C
P.O. Box 756540
Fairbanks, AK 99775-6540

Email: xxxxxx@alaska.edu
Telephone: (907) 474-6496
Fax:   (907) 474-5167

http://www.alaska.edu/cost-analysis/

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 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
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