For nonprofit organizations, library expenses are included in the “Administration” category for IHEs, they are included in the “Facilities” category.
“Administration” is defined as general administration and general expenses such as the director's office, accounting, personnel and all other types of expenditures not listed specifically under one of the subcategories of “Facilities” (including cross allocations from other pools, where applicable). For major Institutions of Higher Education (IHE) and major nonprofit organizations, indirect (F&A) costs must be classified within two broad categories: “Facilities” and “Administration.” “Facilities” is defined as depreciation on buildings, equipment and capital improvement, interest on debt associated with certain buildings, equipment and capital improvements, and operations and maintenance expenses. (a ) Facilities and administration classification. In all cases, only one set of accounting records needs to be maintained for the allocation of costs by the non-Federal entity. In complying with those requirements, the non-Federal entity's application of cost accounting practices for estimating, accumulating, and reporting costs for other Federal awards and other cost objectives under the CAS-covered contract still must be consistent with its cost accounting practices for the CAS-covered contracts. 417, Cost of Money as an Element of the Cost of Capital Assets Under Construction), apply rather the allowability provisions of § 200.449. 414, Cost of Money as an Element of the Cost of Facilities Capital, and CAS 417.
#MEDIA 100 SUITE REQUIREMENTS FULL#
When a contract with a non-Federal entity is subject to full CAS coverage, the allowability of certain costs under the cost principles will be affected by the allocation provisions of the Cost Accounting Standards ( e.g., CAS 414. CAS applies directly to the CAS-covered contract and the Cost Accounting Standards at 48 CFR parts 9904 or 9905 takes precedence over the cost principles in this subpart E with respect to the allocation of costs. Where a Federal contract awarded to a non-Federal entity is subject to the Cost Accounting Standards (CAS), it incorporates the applicable CAS clauses, Standards, and CAS administration requirements per the 48 CFR Chapter 99 and 48 CFR part 30 (FAR Part 30). Telecommunication costs and video surveillance costs.
Rental costs of real property and equipment.
#MEDIA 100 SUITE REQUIREMENTS PROFESSIONAL#
Memberships, subscriptions, and professional activity costs. Materials and supplies costs, including costs of computing devices. Gains and losses on disposition of depreciable assets. General Provisions for Selected Items of CostĬonsiderations for selected items of cost.ĭefense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.Įquipment and other capital expenditures.įines, penalties, damages and other settlements.įund raising and investment management costs. Special Considerations for Institutions of Higher EducationĬosts incurred by states and local governments.Ĭost accounting standards and disclosure statement. Special Considerations for States, Local Governments and Indian TribesĬost allocation plans and indirect cost proposals. Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
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