G. Eligible Locations

Q1. If a PBX is to be used for 25 classrooms and 30 extensions, and one extension is used for an ineligible pre-kindergarten classroom rather than K-12, is the entire PBX eligible for discount?

Products or services provided to both eligible and ineligible locations must be cost-allocated in the same way that is described in Cost Allocation Guidelines for Consortia Comprising Eligible and Ineligible Entities posted in the Reference Area of this web site. For the example given, one of the classrooms is not eligible because it is used for pre-kindergarten rather than K-12. The cost of the PBX must be reduced by 1/30 in order to subtract the ineligible location.