10 C.F.R. § 603.540

Current through October 31, 2024
Section 603.540 - Acceptability of fully depreciated real property or equipment

The contracting officer should limit the value of any contribution of a fully depreciated asset to a reasonable use charge. In determining what is reasonable, the contracting officer must consider:

(a) The original cost of the asset;
(b) Its estimated remaining useful life at the time of the negotiations;
(c) The effect of any increased maintenance charges or decreased performance due to age; and
(d) The amount of depreciation that the participant previously charged to Federal awards.

10 C.F.R. § 603.540