Depreciation Guidance
Depreciation is the method for allocating the cost of fixed assets owned by the recipient/grantee to periods benefiting from asset use. The recipient/grantee may be compensated for the use of its buildings, capital improvements, equipment, and software projects capitalized in accordance with GAAP, provided that they are used, needed in the recipients/grantees activities, and properly allocated to Federal awards. Such compensation must be made by computing depreciation. Allocation for depreciation must also be made in accordance with appendices III through IX to Part 75.
Issued by: Administration for Children and Families (ACF)
Issue Date: July 30, 2018
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