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( d). Equipment EX;Jenses included under iiie Eql;:plTe:-"t ex;:ense category of the bu?ge: set foith in .A.~:achmerlt D Article 3, s:-o.alJ be ror non-Co;1structlon relatec, tanglb:e, persona! prcpE::i.Y having a unit acquisition cost of SI,OOO cr more (including freight an: set up costs) W::,1 an estimated useful life of ave, one year. 1. No purchases of equipment to be charged to the equipment expense category of the budcet set forth in Attachment 0 Ar,icle 3 shall be allowed under this Agreemem unle-ss approved ahead of time, in writing: by CAPCO. Approvals for equipment purchases j,-, conjunction with COG-managed projects shail be included with the overail app;-cve!s for those projects. 2. Any equipment that will be used fer other projects or activities, in addition to the funded project, may only be funced at an amount reflecting the appropriate percentage of time that the equipment will be directly used for the funded project. The special conditions end requirements set forth in the grant agreement (relating to Title to a,no Management of Equipment and Constrloicted Facillties), also apply to equipmen: pi.irchased 'with pass-through grant fUiiding. (e). Construction. Expenses included under the Construction expense category of the bL..:dget set fort,'" in Attachment 0 Article 3, shaii be fer costs related to projeots, administered by the SUBCONTRACTO,::Z, concerned with the enhancement or building # . 1/ ".,. or permanent TaClllTles. 1. Expenses budgeted under the construction expense category of the budget set for:h in Attachment 0 Al1icle 3, should be for ccs:s reiated to the enhancement or building of permanent facilitIes. Appropriate costs to include under the Coristruction expense category are set forth in this Section. i) The cos: of planning the project. ii) The cost of materials and labor connected to the construction project. iii) The cost of equipment attached to the perm~:,ent structure. iv) Any subcontracts, including contracts for seii/ices, which are performed as a portion of the project administered by the SUBCONTRACTOR. 2. No expenditures under the Construction expense categories of the budget set forth in Attachment 0 Article 3, shall be a!lowe:i under this Agreement unless approved ahead or time, in writing, by CAPCO. (f). Contractual Expenses. Expenses inolwded u:-.de;- the Contractual exoense cateaor.( of , - . tne budge: set forth in Attachment D Artcle 3. S:'1sli :e for costs for professional services ~r "--'K. - """,'i";-"; b' a r ,'''''''' .. ' d' .. S' 'BCONTD ^ ....--.......R ~. ~Q;:;I ~ ~'1 "'V.U~W i Ilrm 01 InOJVjaU~j \vno is nOi.. emplCYS cy tne U I' rv-\\.r 11..-' as set forth in the Section. 1 No 0---'-"'" I-I -vo-n-o- in r d-' "'0" ., .. .. .. '".ji ii,,1 OV~,","~1 CAj f;;j ~_~ IIIC;IJ eO U, I er :."'Je CQntrac:wal expenses category aT tr;e budget set forth in Attachment D ...:......Ucle 3, shail be allowed under this ..c.greement urdess SJch contracts' scope of worK has been a:Jproved ahead of time, in writing, bv CAPCO. ' , 2. Any amendment to the SUBCONTR.~.CTOR's subcontract authorized ~cr reimbursement under this Agreerr;ent, whether or not such subcontract required CAPCO pre.approval, whioh will result 1n or require substantive changes to any of t"":' "":::::1'-'_' '-"'""'.~'o-....;'-'" ~ T8~':: TE,,31S S2:ST ze2:: :08