13.5.2014 Official Journal of the European Union L 138/45 COMMISSION DELEGATED REGULATION (EU) No 481/2014 of 4 March 2014 supplementing Regulation (EU) No 1299/2013 of the European Parliament and of the Council with regard to specific rules on eligibility of expenditure for cooperation programmes THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for the support from the European Regional Development Fund to the European territorial co- operation goal (!), and in particular Article 18(1) thereof, Whereas: (1)  Pursuant to Article 18(1) of Regulation (EU) No 1299/2013, it is necessary to lay down specific rules on elig- ibility of expenditure for cooperation programmes with regard to staff costs, office and administrative expend- iture, travel and accommodation costs, external expertise and services costs and equipment expenditure (herein- after ‘expenditure categories). (2)  To allow flexibility in the application of the eligibility rules to cooperation programmes Member States partici- pating in a given cooperation programme should be allowed to decide that a given expenditure category does not apply to a specific priority axis of a given cooperation programme. (3) It should be specified how the specific rules on eligibility of expenditure for cooperation programmes laid down in this Regulation fit into the general legal framework on eligibility rules applicable to all ESI Funds as set out in Articles 65 to 71 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (3). (4)  For each expenditure category, a list of different expenditure elements should be set out. (5) It should be clarified that, as a general rule, gifts are ineligible. However, the distribution of small items related to promotion, communication, publicity or information should be eligible. (6) The different elements of staff costs should be determined, together with rules on the calculation, accounting and reimbursement of staff costs in general and of part-time assignment or service contracts on an hourly basis in particular. () OJL347,20.12.2013, p. 259. (*) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Develop- ment Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regu- lation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).