Under Fed. R. App. 39(a), the Court of Appeals determines which party is the prevailing party entitled to an award of costs on appeal, and it may, in its discretion, order that the prevailing party recover only some of the normally awardable costs on appeal. Under Fed. R. App. 39(e), costs for preparing and transmitting the record and appellate transcripts are taxable in the district court, as are costs of obtaining supersedeas bonds. In taxing those costs, the district court’s role is simply to decide how much should be awarded for those costs. It has no authority to alter the Court of Appeals’ allocation of costs.