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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 45 - Public Welfare |
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Subtitle A - Department of Health and Human Services |
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SubChapter A - General Administration |
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Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
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Subpart E - Cost Principles |
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General Provisions for Selected Items of Cost |
§ 75.426 - Bad debts.
Latest version.
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§ 75.426 Bad debts.
Bad debts (debts which have been determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Related collection costs, and related legal costs, arising from such debts after they have been determined to be uncollectable are also unallowable. See also § 75.428.