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2.

Depreciation costs may be considered as eligible where the following conditions are fulfilled: the eligibility rules of the programme allow for it; the amount of the expenditure is duly justified by supporting documents having equivalent probative value to invoices for eligible costs where reimbursed in the form referred to in point (a) of the first subparagraph of Article 67(1); the costs relate exclusively to the period of support for the operation; public grants have not contributed towards the acquisition of the depreciated assets.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.