Non-eligible CostsIn particular [full list: Art. II.20(2) of the ICT PSP financial guidelines[full list: Art. II.20(2) of the ICT PSP financial guidelines1:??? Exchange rate losses.??? Resources made available to a beneficiary free of charge (e.g.third-party contributions).??? Value of contributions in kind.??? Indirect taxes and duties, including VAT (unless the beneficiary canshow that it is una