Capital Expenditure
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NIH: Expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life. (See NIH Grants Policy Statement: 8 Administrative Requirements  8.1 Changes in Project and Budget  8.1.2 Prior Approval Requirements-Capital Expenditures).