Ginger,

I was part of these recent discussions and must admit that it was my original
question to one of the F&A Listserves that prompted a spirited debate on this
issue.

I agree that your e-mail below faithfully records the DHHS/ONR decisions.

However, I was wondering if you had the sense that universities could start
claiming in F&A proposals the Depreciation for their Cost Shared/Matched
Equipment purchases upon grant terminations?  Please note that such is not
fully addressed within the decisions below (i.e., specifically regarding # 2
below).

For example, any cost Equipment share/match relationship (i.e., on federal or
non-federal grants) would obviously end with grant termination.  Therefore, it
would appear logical that universities could then start claiming in F&A
proposals the equipment depreciation associated with their original cost
share/match dollar purchases from institutional accounts.

In truth, I never did receive a response to my additional question.

Regards,
Steve

=============================================

On 3/5/2003, Ginger Baker wrote:

> Based on recent discussions, the following is the position of DHHS and ONR
> on depreciating cost shared equipment:
>
> 1) Depreciation on cost shared equipment (original compliment) on
> construction
> awards is allowed unless specifically prohibited in the award.
>
> 2) Depreciation on cost shared portion of equipment on research awards is not
>
> allowed.
>
> 3) 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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