Acceptability of fully depreciated real property or equipment.

CFR · 2024-01-01 · US · Title 10

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.

official document · source cfr-2024 · id 10:§ 603.540