West Virginia Code of State Rules
Agency 126 - Education
Title 126 - PROCEDURAL RULE BOARD OF EDUCATION
Series 126-085 - POLICIES OF OPERATION MANUAL - CHILD NUTRITION PROGRAMS (4320)
Section 126-85-75 - Allowable Costs: Non-Expendable Equipment
Universal Citation: 126 WV Code of State Rules 126-85-75
Current through Register Vol. XLI, No. 38, September 20, 2024
75.1. 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.
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