Capital Equipment and Non-Capital Equipment Purchased with Federal Funds

Capital Equipment and Non-Capital Equipment Purchased with Federal Funds

Under many federal grant programs, the purchase of equipment, both “capital” and “non-capital,” as well as supplies, is considered an allowable cost. The allowability of the equipment purchase is dependent upon the federal program’s regulations.

If the cost is allowable, then the second set of standards to be met is covered under 2 CFR 200, the Federal Uniform Grant Guidelines (UGG). The technical assistance document below will review the regulations set forth by the UGG.