(a) CCC will not reimburse expenditures made prior to approval of a Recipient's proposal, unreasonable expenditures, or any cost of:

1. (1) Branded product promotions, e.g., in-store promotions, restaurant advertising, labeling, etc.;
2. (2) Administrative and operational expenses for trade shows;
3. (3) Advertising;
4. (4) Preparation and printing of magazines, brochures, flyers, posters, etc., except in connection with specific approved activities such as training;
5. (5) Design, development, and maintenance of information technology projects;
6. (6) Purchase of equipment, e.g., office equipment or other fixed assets;
7. (7) Subsidizing or otherwise providing funds for graduate programs at colleges and/or universities (salaries or fees for individual students who are directly assigned to specific project activities appropriate to their backgrounds may be covered on a pro-rated basis);
8. (8) Subsidizing normal, day-to-day operating costs of an entity, except as allowed under § 1486.403(b)(6);
9. (9) Honoraria for speakers;
10. (10) Costs of product research or new product development;
11. (11) Costs of developing technical assistance proposals submitted to the program;
12. (12) Refundable deposits or advances;
13. (13) STRE expenses within the United States;
14. (14) All costs related to the shipping, over land and sea, of commodity samples;
15. (15) Expenses, fines, settlements, judgments, or payments relating to legal suits, challenges, or disputes, including legal fees and costs associated with trade disputes, except as otherwise allowed in 2 CFR part 200;
16. (16) Real estate costs other than allowable rental costs for office space whose use is assigned specifically to a project funded by the EMP; and
17. (17) Any expenditure that has been or will be reimbursed by any other source.