Federal (United States) · Regulations

Subpart E — Cost Principles

77 sections

2 C.F.R. § 200.400Policy guide.
2 C.F.R. § 200.401Application.
2 C.F.R. § 200.402Composition of costs.
2 C.F.R. § 200.403Factors affecting allowability of costs.
2 C.F.R. § 200.404Reasonable costs.
2 C.F.R. § 200.405Allocable costs.
2 C.F.R. § 200.406Applicable credits.
2 C.F.R. § 200.407Prior written approval (prior approval).
2 C.F.R. § 200.408Limitation on allowance of costs.
2 C.F.R. § 200.409Special considerations.
2 C.F.R. § 200.410Collection of unallowable costs.
2 C.F.R. § 200.411Adjustment of previously negotiated indirect cost rates containing unallowable costs.
2 C.F.R. § 200.412Classification of costs.
2 C.F.R. § 200.413Direct costs.
2 C.F.R. § 200.414Indirect costs.
2 C.F.R. § 200.415Required certifications.
2 C.F.R. § 200.416Cost allocation plans and indirect cost proposals.
2 C.F.R. § 200.417Interagency service.
2 C.F.R. § 200.418Costs incurred by states and local governments.
2 C.F.R. § 200.419Cost accounting standards.
2 C.F.R. § 200.420Considerations for selected items of cost.
2 C.F.R. § 200.421Advertising and public relations.
2 C.F.R. § 200.422Advisory councils.
2 C.F.R. § 200.423Alcoholic beverages.
2 C.F.R. § 200.424Alumni activities.
2 C.F.R. § 200.425Audit services.
2 C.F.R. § 200.426Bad debts.
2 C.F.R. § 200.427Bonding costs.
2 C.F.R. § 200.428Collections of improper payments.
2 C.F.R. § 200.429Commencement and convocation costs.
2 C.F.R. § 200.430Compensation—personal services.
2 C.F.R. § 200.431Compensation—fringe benefits.
2 C.F.R. § 200.432Conferences.
2 C.F.R. § 200.433Contingency provisions.
2 C.F.R. § 200.434Contributions and donations.
2 C.F.R. § 200.435Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2 C.F.R. § 200.436Depreciation.
2 C.F.R. § 200.437Employee health and welfare costs.
2 C.F.R. § 200.438Entertainment and prizes.
2 C.F.R. § 200.439Equipment and other capital expenditures.
2 C.F.R. § 200.440Exchange rates.
2 C.F.R. § 200.441Fines, penalties, damages and other settlements.
2 C.F.R. § 200.442Fundraising and investment management costs.
2 C.F.R. § 200.443Gains and losses on the disposition of depreciable assets.
2 C.F.R. § 200.444General costs of government.
2 C.F.R. § 200.445Goods or services for personal use.
2 C.F.R. § 200.446Idle facilities and idle capacity.
2 C.F.R. § 200.447Insurance and indemnification.
2 C.F.R. § 200.448Intellectual property.
2 C.F.R. § 200.449Interest.
2 C.F.R. § 200.450Lobbying.
2 C.F.R. § 200.451Losses on other awards or contracts.
2 C.F.R. § 200.452Maintenance and repair costs.
2 C.F.R. § 200.453Materials and supplies costs, including costs of computing devices.
2 C.F.R. § 200.454Memberships, subscriptions, and professional activity costs.
2 C.F.R. § 200.455Organization costs.
2 C.F.R. § 200.456Participant support costs.
2 C.F.R. § 200.457Plant and security costs.
2 C.F.R. § 200.458Pre-award costs.
2 C.F.R. § 200.459Professional service costs.
2 C.F.R. § 200.460Proposal costs.
2 C.F.R. § 200.461Publication and printing costs.
2 C.F.R. § 200.462Rearrangement and reconversion costs.
2 C.F.R. § 200.463Recruiting costs.
2 C.F.R. § 200.464Relocation costs of employees.
2 C.F.R. § 200.465Rental costs of real property and equipment.
2 C.F.R. § 200.466Scholarships, student aid costs, and tuition remission.
2 C.F.R. § 200.467Selling and marketing costs.
2 C.F.R. § 200.468Specialized service facilities.
2 C.F.R. § 200.469Student activity costs.
2 C.F.R. § 200.470Taxes (including Value Added Tax).
2 C.F.R. § 200.471Telecommunication and video surveillance costs.
2 C.F.R. § 200.472Termination and standard closeout costs.
2 C.F.R. § 200.473Training and education costs.
2 C.F.R. § 200.474Transportation costs.
2 C.F.R. § 200.475Travel costs.
2 C.F.R. § 200.476Trustees.