Steve,

This exact question was brought up at the Fall 2000 WECA Conference held in
Fairbanks, AK.  Unfortunately, I had to leave the conference early during the
Federal panel discussion and missed their reponse.   There were a number of folks
who were here and I will try to follow up with one or more of them to see what
their notes say.

Ginger

Steve Bradley wrote:

> 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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>
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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/

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