2 CFR 200.452
§ 200.452 Maintenance and repair costs.
United States · 2 CFR — Federal Financial Assistance · Status: effective
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- Citation
- 2 CFR 200.452, § 200.452 Maintenance and repair costs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/860
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Full text
Costs incurred for utilities, insurance, security, necessary maintenance, janitorial services, repair, or upkeep of buildings and equipment (including Federal property unless otherwise provided for) which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable. Costs incurred for improvements that add to the permanent value of the buildings and equipment or appreciably prolong their intended life must be treated as capital expenditures (see § 200.439). These costs are only allowable to the extent not paid through rental or other agreements.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.