{
  "url": "https://openlegislation.uk/eu-regulation-2007-718/article-148",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-718/article-148.json",
  "legislation": "eur/2007/718",
  "legislation_title": "Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-718",
  "path": "article/148",
  "kind": "article",
  "number": "148",
  "heading": "Eligibility of expenditure",
  "text": "1. Expenditure under this component shall be eligible if it has actually been paid after the signature of the financing agreement following the adoption of the relevant programme. In the case of major projects as referred to in Article 157, expenditure shall not be eligible before the Commission Decision approving the major project has been adopted, as referred to in Article 157(3).\n2. In addition to the rules set out in Article 34(3), depreciation costs for the infrastructures shall not be eligible.\n3. By way of derogation from Article 34(3), operating costs, including rental costs, exclusively related to the period of co-financing of the operation, may be eligible.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Regulation (EU) No 80/2010 of 28 January 2010 amending Regulation (EC) No 718/2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Commission Regulation (EU) No 80/2010 of 28 January 2010 amending Regulation (EC) No 718/2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/718/article/148",
    "retrieved_at": "2026-11-01T14:52:52.667906+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}