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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
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Subpart E - Cost Principles |
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General Provisions for Selected Items of Cost |
§ 200.474 - Transportation costs.
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§ 200.474 Transportation costs.
Costs incurred for freight, express, cartage, postage, and other transportation services relating either to goods purchased, in process, or delivered, are allowable. When such the costs can be readily be identified with the items involved, they may be charged directly as transportation costs or added to the cost of such items. Where When identification with the materials received cannot be readily be made, the inbound transportation cost may be charged to the appropriate indirect (F&A) cost accounts if the non-Federal entity recipient or subrecipient follows a consistent, equitable procedure in this respect. Outbound freight, if If reimbursable under the terms and conditions of the Federal award, outbound freight should be treated as a direct cost.
[78 FR 78608, Dec. 26, 2013. Redesignated at 85 FR 49570, Aug. 13, 2020]