Common use of Depreciation Clause in Contracts

Depreciation. Enter the expenses the organization records for depreciation of equipment, buildings, leasehold improvements, and other depreciable fixed assets. Line 18 Other Non-personnel Expenses NOTE: Expenses reportable on lines 1 through 17 should not be reported in an additional expense category on line 18. A description should be attached for each additional category entered on line 18. The contracting state agency may determine these requirements. Enter the organization's allowable expenses for advertising (1), bad debts (2), contingency provisions (7), fines and penalties (14), independent research and development (reserved) (17), organization (27), page charges in professional journals (29), rearrangement and alteration (39), recruiting (41), and taxes (47). Include the organization’ s and employees' membership dues in associations and professional societies (26). Include other fees for the organization's licenses, permits, registrations, etc. Line 19 Total Non-personnel Expenses Add lines 4 through 18. Line 20 Reimbursable Capital Purchases Enter the organization's purchases of fixed assets. Include land, equipment, buildings, leasehold improvements, and other fixed assets. An attached schedule may be required showing the details for each such purchase. Line 21 Total Direct Program Expenses Add lines 3, 19, and 20. Includes direct and allocated direct program expenses. Line 22 Administrative Expenses The distribution will be made in accordance with an allocation plan approved by your cognizant state agency. Line 23 Total Direct And Administrative Expenses Line 23 is the total of Line 21, Total Direct Program Expenses, and Line 22, Administrative Expenses. Line 23, Total Direct and Administrative Expenses Year-to-Date should agree with the Total of Column B, Year-to-Date Actual Expenditures of the Invoice for Reimbursement. Line 24 I n-Kind Expenses In-kind Expenses (Line 24) is for reporting the value of contributed resources applied to the program. Approval and reporting guidelines for in-kind contributions will be specified by those contracting state agencies who allow their use toward earning grant funds. Carry forward to Schedule B, Line 38. Line 25 Total Expenses The sum of Line 23, Total Direct and Administrative Expenses, and Line 24, In-kind Expenses, goes on this line. PROGRAM REVENUE REPORT (PRR) SCHEDULE B SOURCES OF REVENUE The revenue page is intended to be an extension of the total expenses page, in that the columns should match up by contract/attachment number and program title. There are ten revenue sources (Schedule B, Part 1) and three subtotals (Lines 33, 41, and 43). Additional supplemental schedules for one or more of the line items may be attached, if needed. Each revenue column should be aligned with its corresponding expense column from Schedule A. Reimbursable Program Funds Line 31 Reimbursable Federal Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from federal program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 32 Reimbursable State Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from state program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 33 Total Reimbursable Program Funds(Equals Schedule B, Line 55) Add lines 31 and 32. Matching Revenue Funds Line 34 Other Federal Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other federal funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 35 Other State Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other state funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 36 Other Government Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other government funds. The state funding agency may an attached detail listing and reconciliation schedule. Line 37 Cash Contributions (Non-government) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from such sources of cash contributions as corporations, foundations, trusts, individuals, United Ways, other not-for-profit organizations, and from affiliated organizations. The state funding agency may require an attached detail listing and reconciliation schedule. Line 38 I n-Kind Contributions (Equals Schedule A, Line 24) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from direct and administrative in-kind contributions. The state funding agency may require an attached detail listing and reconciliation schedule. Approval and guidelines for valuation and reporting of in-kind contributions will be specified by those grantor agencies who allow their use toward earning grant funds. Line 39 Program Income Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from program income related to the program funded by the state agency. The state funding agency may require an attached detail listing. Line 40 Other Matching Revenue Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other revenues not included in lines 34 through 39. The state funding agency may require an attached detail listing. Line 41 Total Matching Revenue Funds Add lines 34 through 40 Line 42 Other Program Funds Enter program income related to the program funded by the state agency but not reported as matching revenue funds on Line 54. Line 43 Total Revenue Add lines 33, 41, and 42 RECONCI LI ATI ON BETWEEN TOTAL EXPENSES AND REI MBURSABLE EXPENSES SCHEDULE B - (Lines 51 to 59) This section, at the bottom of Schedule B, is for subtracting non-reimbursable amounts included in Total Expenses (Line 25, Schedule A and Line 51, Schedule B). The first line of this section, Line 51, Total Expenses, is brought forward from the last last line of the corresponding Schedule A Total Expense Page. Attachment 5 There are three categories of adjustments for which titled lines are provided:

Depreciation. Enter the expenses the organization records for depreciation of equipment, buildings, leasehold improvements, and other depreciable fixed assets. Line 18 Other Non-personnel Expenses NOTE: Expenses reportable on lines 1 through 17 should not be reported in an additional expense category on line 18. A description should be attached for each additional category entered on line 18. The contracting state agency may determine these requirements. Enter the organization's allowable expenses for advertising (1), bad debts (2), contingency provisions (7), fines and penalties (14), independent research and development (reserved) (17), organization (27), page charges in professional journals (29), rearrangement and alteration (39), recruiting (41), and taxes (47). Include the organization’ s ’s and employees' membership dues in associations and professional societies (26). Include other fees for the organization's licenses, permits, registrations, etc. Line 19 Total Non-personnel Expenses Add lines 4 through 18. Line 20 Reimbursable Capital Purchases Enter the organization's purchases of fixed assets. Include land, equipment, buildings, leasehold improvements, and other fixed assets. An attached schedule may be required showing the details for each such purchase. Line 21 Total Direct Program Expenses Add lines 3, 19, and 20. Includes direct and allocated direct program expenses. Line 22 Administrative Expenses The distribution will be made in accordance with an allocation plan approved by your cognizant state agency. Line 23 Total Direct And Administrative Expenses Line 23 is the total of Line 21, Total Direct Program Expenses, and Line 22, Administrative Expenses. Line 23, Total Direct and Administrative Expenses Year-to-Date should agree with the Total of Column B, Year-to-Date Actual Expenditures of the Invoice for Reimbursement. Line 24 I nIn-Kind Expenses In-kind Expenses (Line 24) is for reporting the value of contributed resources applied to the program. Approval and reporting guidelines for in-kind contributions will be specified by those contracting state agencies who allow their use toward earning grant funds. Carry forward to Schedule B, Line 38. Line 25 Total Expenses The sum of Line 23, Total Direct and Administrative Expenses, and Line 24, In-kind Expenses, goes on this line. PROGRAM REVENUE REPORT (PRR) SCHEDULE B SOURCES OF REVENUE The revenue page is intended to be an extension of the total expenses page, in that the columns should match up by contract/attachment number and program title. There are ten revenue sources (Schedule B, Part 1) and three subtotals (Lines 33, 41, and 43). Additional supplemental schedules for one or more of the line items may be attached, if needed. Each revenue column should be aligned with its corresponding expense column from Schedule A. Reimbursable Program Funds Line 31 Reimbursable Federal Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from federal program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 32 Reimbursable State Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from state program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 33 Total Reimbursable Program Funds(Equals Funds (Equals Schedule B, Line 55) Add lines 31 and 32. Matching Revenue Funds Line 34 Other Federal Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other federal funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 35 Other State Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other state funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 36 Other Government Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other government funds. The state funding agency may an attached detail listing and reconciliation schedule. Line 37 Cash Contributions (Non-government) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from such sources of cash contributions as corporations, foundations, trusts, individuals, United Ways, other not-for-profit organizations, and from affiliated organizations. The state funding agency may require an attached detail listing and reconciliation schedule. Line 38 I nIn-Kind Contributions (Equals Schedule A, Line 24) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from direct and administrative in-kind contributions. The state funding agency may require an attached detail listing and reconciliation schedule. Approval and guidelines for valuation and reporting of in-kind contributions will be specified by those grantor agencies who allow their use toward earning grant funds. Line 39 Program Income Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from program income related to the program funded by the state agency. The state funding agency may require an attached detail listing. Line 40 Other Matching Revenue Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other revenues not included in lines 34 through 39. The state funding agency may require an attached detail listing. Line 41 Total Matching Revenue Funds Add lines 34 through 40 Line 42 Other Program Funds Enter program income related to the program funded by the state agency but not reported as matching revenue funds on Line 54. Line 43 Total Revenue Add lines 33, 41, and 42 RECONCI LI ATI ON RECONCILIATION BETWEEN TOTAL EXPENSES AND REI MBURSABLE REIMBURSABLE EXPENSES SCHEDULE B - (Lines 51 to 59) This section, at the bottom of Schedule B, is for subtracting non-reimbursable amounts included in Total Expenses (Line 25, Schedule A and Line 51, Schedule B). The first line of this section, Line 51, Total Expenses, is brought forward from the last last line of the corresponding Schedule A Total Expense Page. Attachment 5 There are three categories of adjustments for which titled lines are provided:

Depreciation. Enter the expenses the organization records for depreciation of equipment, buildings, leasehold improvements, and other depreciable fixed assets. Line 18 Other Non-personnel Expenses NOTE: Expenses reportable on lines 1 through 17 should not be reported in an additional expense category on line 18. A description should be attached for each additional category entered on line 18. The contracting state agency may determine these requirements. Enter the organization's allowable expenses for advertising (1), bad debts (2), contingency provisions (7), fines and penalties (14), independent research and development (reserved) (17), organization (27), page charges in professional journals (29), rearrangement and alteration (39), recruiting (41), and taxes (47). Include the organization’ s and employees' membership dues in associations and professional societies (26). Include other fees for the organization's licenses, permits, registrations, etc. Line 19 Total Non-personnel Expenses Add lines 4 through 18. Line 20 Reimbursable Capital Purchases Enter the organization's purchases of fixed assets. Include land, equipment, buildings, leasehold improvements, and other fixed assets. An attached schedule may be required showing the details for each such purchase. Line 21 Total Direct Program Expenses Add lines 3, 19, and 20. Includes direct and allocated direct program expenses. Line 22 Administrative Expenses The distribution will be made in accordance with an allocation plan approved by your cognizant state agency. Line 23 Total Direct And Administrative Expenses Line 23 is the total of Line 21, Total Direct Program Expenses, and Line 22, Administrative Expenses. Line 23, Total Direct and Administrative Expenses Year-to-Date should agree with the Total of Column B, Year-to-Date Actual Expenditures of the Invoice for Reimbursement. Line 24 I n-Kind Expenses In-kind Expenses (Line 24) is for reporting the value of contributed resources applied to the program. Approval and reporting guidelines for in-kind contributions will be specified by those contracting state agencies who allow their use toward earning grant funds. Carry forward to Schedule B, Line 38. Line 25 Total Expenses The sum of Line 23, Total Direct and Administrative Expenses, and Line 24, In-kind Expenses, goes on this line. PROGRAM REVENUE REPORT (PRR) SCHEDULE B SOURCES OF REVENUE The revenue page is intended to be an extension of the total expenses page, in that the columns should match up by contract/attachment number and program title. There are ten revenue sources (Schedule B, Part 1) and three subtotals (Lines 33, 41, and 43). Additional supplemental schedules for one or more of the line items may be attached, if needed. Each revenue column should be aligned with its corresponding expense column from Schedule A. Reimbursable Program Funds Line 31 Reimbursable Federal Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from federal program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 32 Reimbursable State Program Funds Enter the portion of Total Direct & Administrative Expenses reported on Line 23, Schedule A, that is reimbursable from state program funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 33 Total Reimbursable Program Funds(Equals Schedule B, Line 55) Add lines 31 and 32. Matching Revenue Funds Line 34 Other Federal Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other federal funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 35 Other State Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other state funds. The state funding agency may require an attached detail listing and reconciliation schedule. Line 36 Other Government Funds Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other government funds. The state funding agency may an attached detail listing and reconciliation schedule. Line 37 Cash Contributions (Non-government) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from such sources of cash contributions as corporations, foundations, trusts, individuals, United Ways, other not-for-profit organizations, and from affiliated organizations. The state funding agency may require an attached detail listing and reconciliation schedule. Line 38 I n-Kind Contributions (Equals Schedule A, Line 24) Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from direct and administrative in-kind contributions. The state funding agency may require an attached detail listing and reconciliation schedule. Approval and guidelines for valuation and reporting of in-kind contributions will be specified by those grantor agencies who allow their use toward earning grant funds. Line 39 Program Income Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from program income related to the program funded by the state agency. The state funding agency may require an attached detail listing. Line 40 Other Matching Revenue Enter the portion of matching revenues reported on Line 54, Subtract Matching Expenses (Equals Line 41), that is from other revenues not included in lines 34 through 39. The state funding agency may require an attached detail listing. Line 41 Total Matching Revenue Funds Add lines 34 through 40 Line 42 Other Program Funds Enter program income related to the program funded by the state agency but not reported as matching revenue funds on Line 54. Line 43 Total Revenue Add lines 33, 41, and 42 RECONCI LI ATI ON BETWEEN TOTAL EXPENSES AND REI MBURSABLE EXPENSES SCHEDULE B - (Lines 51 to 59) This section, at the bottom of Schedule B, is for subtracting non-reimbursable amounts included in Total Expenses (Line 25, Schedule A and Line 51, Schedule B). The first line of this section, Line 51, Total Expenses, is brought forward from the last last line of the corresponding Schedule A Total Expense Page. Attachment 5 4 There are three categories of adjustments for which titled lines are provided: