Other Federal accounting standards may require the receiving entity to recognize the full cost as an expense (or, if appropriate, as an asset).
Other accounting standards might need the receiving entity to recognize the full cost as their expense, otherwise their budgets won't work.
mnli hypothesis: Other accounting standards might need the receiving entity to recognize the full cost as their expense, otherwise their budgets won't work. premise: Other Federal accounting standards may require the receiving entity to recognize the full cost as an expense (or, if appropriate, as an asset).