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AC 150/5100-10A <br />4/13/76 <br />(4) Be supported by satisfactory evidence; <br />(5) Have not been included in any airport planning grant or previous <br />development grant project; and <br />(6) Be a direct cost determined in accordance with the cost principles <br />contained in Appendix J to FAR 152. <br />c. Unallowable ADAP Costs. The costs described in paragraph 7a including <br />the value of land, labor, materials, and equipment donated or loaned <br />to a sponsor and appropriated to the project by the sponsor, are <br />eligible for consideration as to their allowability, except for: <br />(1) That part of the cost of acquiring an existing private airport <br />that represents the costs of acquiring passenger automobile <br />parking facilities; buildings to be used as hangars, living <br />quarters, or for nonairport purposes at the airport; and those <br />buildings or parts of buildings the construction of which is not <br />airport development within the meaning of FAR 152.41(a); <br />(2) The cost of materials and supplies owned by the sponsor or <br />furnished from a source of supply owned by the sponsor, if: <br />(a) Those materials and supplies were used for airport <br />development before the grant agreement was executed; or <br />(b) The cost is not supported by proper evidence of quantity <br />and value; <br />(3) <br />The cost of nonexpendable machinery, tools, or equipment owned by <br />the sponsor and used under a project by the sponsor's force <br />account, except to the extent of the fair rental value of that <br />machinery, tools, or equipment for the period it is used on the <br />project; <br />(4) The cost of general area, urban, <br />as distinguished from planning a <br />(5) <br />Any cost <br />sponsor, <br />expenses <br />bonds. <br />incurred in connection <br />including interest and <br />involved in conducting <br />or statewide planning of airports, <br />specific project; <br />with raising funds by the <br />premium charges and administrative <br />bond elections and in selling <br />8. PGP PROJECT COSTS. To be an allowable project cost for the purpose of <br />figuring the amount of a grant, an item that is paid or incurred must, <br />in the opinion of the Administrator: <br />a. Have been necessary to accomplish airport planning in conformity with <br />an approved project and with the terms of the grant agreement. <br />Page 4 <br />Chap 1 <br />.Par 7 <br />• <br />