W. Va. Code R. § 126-85-75 - Allowable Costs: Non-Expendable Equipment
75.1. Non-expendable equipment includes all
food service equipment with a useful life of more than one year and an
acquisition cost of $5,000 or more.
75.2. Depreciation is the expense associated
with physical deterioration of equipment and consequent loss of value.
Depreciation may be claimed as a direct cost for reimbursement purposes. All
depreciation claimed as child nutrition program costs for federal reimbursement
must be documented by the SFA.
Notes
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