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4/13/76 ards and related activities for grant programs, are allowable. 23. Printing and reproduction. Cost for printing and reproduction services necessary for grant administration, including but not limited to forms, reports, manuals, and infor- mational literature, are allowable. Publication costs of reports or other media relating to grant program accomplishments or results are allowable when provided for in the grant agreement. 24. Procurement service. The cost of pro- curement service, including solicitation of bids, preparation and award of contracts, and all phases of contract administration in providing goods, facilities and services for grant pro- grams, is allowable. 25. Taxes. In general, taxes or payments in lieu of taxes which the grantee agency is legally required to pay are allowable. 26. Training and education. The cost of in- service training, customarily provided for employee development which directly or indi- rectly benefits grant programs is allowable. Out -of -service training involving extended periods of time is allowable only when spe- cifically authorized by the grantor agency. 27. Transportation. Costs incurred for freight, cartage, express, postage and other transportation costs relating either to goods purchased, delivered, or moved from one loca- tion to another are allowable. 28. Travel. Travel costs are allowable for expenses for transportation, lodging, subsist- ence, and related items incurred by employees who are in travel status on official business incident to a grant program. Such costs may be charged on an actual basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided the method used is applied to an entire trip, and results in charges consistent with those nor- mally allowed in like circumstances in non - federally sponsored activities. The difference in cost between first-class air accommodations and less -than -first-class air accommodations is unallowable except when less -than -first-class air accommodations are not reasonably avail- able. • AC 150/5100-10A Appendix 4 C. Costs allowable with approval of grantor agency. 1. Automatic data processing. The cost of data processing services to grant programs is allowable. This cost may include rental of equipment or depreciation on grantee -owned equipment. The acquisition of equipment, whether by outright purchase, rental -purchase agreement or other method of purchase, is allowable only upon specific prior approval of the grantor Federal agency as provided under the selected item for capital expendi- tures. 2. Building space and related facilities. The cost of space in privately or publicly owned buildings used for the benefit of the grant program is allowable subject to the conditions stated below. The total cost of space, whether in a privately or publicly owned building, may not exceed the rental cost of comparable space and facilities in a privately owned building in the same locality. The cost of space pro- cured for grant program usage may not be charged to the program for periods of non - occupancy, without authorization of the grantor Federal agency. a. Rental cost. The rental cost of space in a privately owned building is allowable. b. Maintenance and operation. The cost of utilities, insurance, security, janitorial services, elevator service, upkeep of grounds, normal repairs and alterations and the like, are allowable to the extent they are not otherwise included in rental or other charges for space. e. Rearrangements and alterations. Cost incurred for rearrangement and alteration of facilities required specifically for the grant program or those that materially in- crease the value or useful life of the facili- ties (section c.3.) are allowable when spe- cifically approved by the grantor agency. d. Depreciation and use allowances on publicly owned buildings. These costs are allowable as provided in section B.11. e. Occupancy of space under rental - purchase or lease with option -to -purchase agreement. The cost of space procured un- der such arrangements is allowable when Page 9