W. Va. Code R. § 126-85-75
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 126-85-75 - Allowable Costs: Non-Expendable Equipment75.1. Non-expendable equipment includes all food service equipment with a useful life of more than one year and an acquisition cost of $5,000 or more. 75.2. Depreciation is the expense associated with physical deterioration of equipment and consequent loss of value. Depreciation may be claimed as a direct cost for reimbursement purposes. All depreciation claimed as child nutrition program costs for federal reimbursement must be documented by the SFA. W. Va. Code R. § 126-85-75