: Modifications, attachments, accessories, or auxiliary apparatus necessary to make the equipment usable for the purpose for which it is required fall into the definition of acquisition cost. Accessories that are not necessary to make the equipment usable for the purpose for which it is acquired are not covered by this program. Note: For a detailed explanation of allowable costs for this grant specific to the cost of allowable equipment, please refer to the budget workbook and click on the “Allowable Costs” tab and be sure to thoroughly read the definition of Equipment.