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    Does the word Government in FAR 31.205-11 include state and local Governments or is the word "Government" in this clause only applicable to the federal Government. Unfortunately the word "Government" is not defined in the FAR. FAR 31.205-11 -- Depreciation states the following: "(d) Depreciation, rental, or use charges are unallowable on property acquired from the Government at no cost by the contractor or by any division, subsidiary, or affiliate of the contractor under common control."


    Based on the information given, especially the sources of the funding (Florida), I would say no. Although there is no real definitive statement that we could find, the following is shown:
    FAR 1.104 -- Applicability.
    The FAR applies to all acquisitions as defined in Part 2 of the FAR, except where expressly excluded.
    From Part 2.1
    “Acquisition” means the acquiring by contract with appropriated funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evaluated. Acquisition begins at the point when agency needs are established and includes the description of requirements to satisfy agency needs, solicitation and selection of sources, award of contracts, contract financing, contract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract.
    Since the funds were not federal appropriations, the FAR would not apply.

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