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7) Must not use special purpose equipment acquired with grant
<br />funds to provide services for a fee to compete unfairly with
<br />private companies that provide equivalent services; and
<br />8) Equipment is subject to the full range of acquisition, use,
<br />management, and disposition requirements under 2 CFR §
<br />200 .3 13 as applicable.
<br />Definitions
<br />Equipment is defined as tangible personal property (including
<br />information technology systems) having a useful life of more than one
<br />year and a per-unit acquisition cost that equals or exceeds the lesser of
<br />the capitalization level established by the non-Federal entity for
<br />financial statement purposes, or $5,000.
<br />Acquisition cost means the cost of the asset including the cost to
<br />prepare the asset for its intended use. Acquisition cost for equipment is
<br />the net invoice price of the equipment, including the cost of any
<br />modifications, attachments, accessories, or auxiliary apparatus
<br />necessary to make it usable for its acquired purpose.
<br />General Purpose Equipment means equipment that is not limited to
<br />technical activities. Examples include office equipment and furnishings,
<br />modular offices, telephone networks, information technology
<br />equipment and systems, air conditioning equipment, reproduction and
<br />printing equipment, and motor vehicles.
<br />Special Purpose Equipment is equipment used only for research,
<br />scientific, or technical activities.
<br />Equipment -Information All Unallowable for information technology systems having a useful life of
<br />Technology Systems more than one year and a per-unit acquisition cost that equals or
<br />exceeds the lesser of the capitalization level established in accordance
<br />with GAAP by the recipient for financial statement purposes or $5,000.
<br />Acquisition costs for software includes those development costs
<br />capitalized in accordance with GAAP.
<br />Information technology systems include computing devices, ancillary
<br />equipment, software, firmware, and similar procedures, services
<br />(including support services), and related resources. Computing devices
<br />means machines used to acquire, store, analyze, process, and publish
<br />data and other information electronically, including accessories (or
<br />"peripherals") for printing, transmitting and receiving, or storing
<br />electronic information. Examples of unallowable information
<br />technology systems include service contracts, operating systems,
<br />.
<br />printers, and computers that have an acquisition cost of $5,000 or
<br />more.
<br />Allowable for website development, mobile apps, etc., that are not
<br />considered to be information technology systems, but rather social
<br />media applications.
<br />Farm, Gardening, and All with exceptions Allowable for farm, gardening, and production activities, materials,
<br />Production Activities and supplies, and other related costs including but not limited to soil, seeds,
<br />Supplies shovels, gardening tools, greenhouses, and hoop houses unless it is
<br />explicitly 1;1rohibited by the grant program application documents.
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