Come across § , to possess statutes towards the allowability away from decline into property, investment advancements, and you can gizmos § Recreation costs. Will cost you out of recreation, along with enjoyment, diversion, and social items and you may people related costs are unallowable, except where certain costs which could otherwise be considered entertainment enjoys an excellent programmatic goal and tend to be licensed either in the new acknowledged budget on the Government honor otherwise with past created acceptance of Government awarding agency. § Gizmos and other capital expenditures. ( good ) Find § 200.step one to the significance out-of money costs, products, special purpose products, general purpose devices, acquisition costs, and financing property. ( step one ) Funding expenses to possess general-purpose gizmos, structures, and you will homes was unallowable given that head charges, but with the earlier in the day authored recognition of the Government awarding agency or solution-due to entity. ( dos ) Financial support costs to have special purpose devices is deductible since lead will set you back, provided that products with a good tool cost of $5,000 or more have the earlier in the day written approval of your Government awarding company otherwise citation-as a consequence of entity.