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§ 1108.75 Capital asset.
Capital asset means a tangible or intangible asset used in operations having a useful life of more than one year which is capitalized in accordance with GAAP. Capital assets include:
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- Code of Federal Regulations
- C.F.R. Title 2—Grants and Agreements
- Subtitle B—Federal Agency Regulations for Grants and Agreements
- CHAPTER XI—DEPARTMENT OF DEFENSE
- SUBCHAPTER A—GENERAL MATTERS AND DEFINITIONS
- PART 1108—DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER
- Subpart B—Definitions
2 C.F.R. § 1108.75
Capital asset.
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Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.
Table of Contents
Subpart B—Definitions
- §1108.10 Acquire.
- §1108.15 Acquisition.
- §1108.20 Acquisition cost.
- §1108.25 Administrative offset.
- §1108.30 Advance payment.
- §1108.35 Advanced research.
- §1108.40 Agreements officer.
- §1108.45 Applied research.
- §1108.50 Approved budget.
- §1108.55 Assistance.
- §1108.60 Award.
- §1108.65 Award administration office.
- §1108.70 Basic research.
- §1108.75 Capital asset.
- §1108.80 Claim.
- §1108.85 Cognizant agency for indirect costs.
- §1108.90 Contract.
- §1108.95 Contracting activity.
- §1108.100 Contracting officer.
- §1108.105 Contractor.
- §1108.110 Cooperative agreement.
- §1108.115 Co-principal investigator.
- §1108.120 Cost allocation plan.
- §1108.125 Cost sharing or matching.
- §1108.128 Cost type award.
- §1108.130 Cost-type contract.
- §1108.135 Cost-type subaward.
- §1108.140 Debarment.
- §1108.145 Debt.
- §1108.150 Delinquent debt.
- §1108.155 Development.
- §1108.160 Direct costs.
- §1108.165 DoD Components.
- §1108.170 Equipment.
- §1108.175 Exempt property.
- §1108.180 Expenditures.
- §1108.185 Federal interest.
- §1108.190 Federal share.
- §1108.195 Fixed-amount award.
- §1108.200 Fixed-amount subaward.
- §1108.205 Foreign organization.
- §1108.210 Foreign public entity.
- §1108.215 Grant.
- §1108.220 Grants officer.
- §1108.225 Indian tribe.
- §1108.230 Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).
- §1108.235 Institution of higher education.
- §1108.240 Intangible property.
- §1108.245 Local government.
- §1108.250 Management decision.
- §1108.255 Nonprocurement instrument.
- §1108.260 Nonprofit organization.
- §1108.265 Obligation.
- §1108.270 Office of Management and Budget.
- §1108.275 Outlays.
- §1108.280 Participant support costs.
- §1108.285 Period of performance.
- §1108.290 Personal property.
- §1108.295 Principal investigator.
- §1108.298 Prior approval.
- §1108.300 Procurement contract.
- §1108.305 Procurement transaction.
- §1108.310 Program income.
- §1108.315 Project costs.
- §1108.320 Property.
- §1108.325 Real property.
- §1108.330 Recipient.
- §1108.335 Research.
- §1108.340 Simplified acquisition threshold.
- §1108.345 Small award.
- §1108.350 State.
- §1108.355 Subaward.
- §1108.360 Subrecipient.
- §1108.365 Supplies.
- §1108.370 Suspension.
- §1108.375 Technology investment agreement.
- §1108.380 Termination.
- §1108.385 Third-party in-kind contribution.
- §1108.390 Total value.
- §1108.395 Unique entity identifier.
- §1108.400 Unobligated balance.
- §1108.405 Voluntary (committed or uncommitted) cost sharing.
- §1108.410 Working capital advance.