Can a recharge unit assign a piece of existing equipment, purchased with non-federal funds, to the recharge activity and depreciate the value of the equipment over the useful life of the equipment?

If the equipment was originally bought on non-federal funds, you can make the assignment and the subsequent depreciation. If the equipment is used only part of the time for recharge activities and the remainder of the time for non-recharge activities, only that percentage of the equipment time on the recharge activity should be assigned to the recharge unit.