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      "text": "31. Equipment. See 2 CFR 1108.170, See also 2 CFR 200.313.\n32. Exempt Property. See 2 CFR 1108.175.\n33. Expenditures. See 2 CFR 1108.180.\n34. Federal Interest.\nFederal Interest means, in relation to real property, equipment, or supplies acquired or improved under an award or subaward, the dollar amount that is the product of the:\n(1) Federal share of total project costs.\n(2) The percentage of federal participation in the total costs of the real property, equipment, or supplies.\n(3) Current fair market value of the property, improvements, or both, to the extent the costs of acquiring or improving the property were included as project costs.\n35. Federal Share. See 2 CFR 1108.190.\n36. Fixed Amount Subaward. See 2 CFR 1108.200.\n37. Foreign Organization. See 2 CFR 1108.205.\n38. Foreign Public Entity. See 2 CFR 1108.210.\n39. Grant. See 2 CFR 1108.215.\n40. Grants Officer. See 2 CFR 1108.220.\n41. Indian Tribe. See 2 CFR 1108.225.\n42. Indirect Costs (also known as “Facilities and Administrative,” or F&A, costs).\nRESERVED – Not currently applicable to NGB - See CPP Guidance in Subdivision D of this document.\n43. Institution Of Higher Education. See 2 CFR 1108.235.\n44. Intangible Property. See 2 CFR 1108.240.\n45. Local Government. See 2 CFR 1108.245.\n46. Management Decision. See 2 CFR 1108.250.\n47. Nonprocurement Instrument. See 2 CFR 1108.255.",
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