General Provisions

§ 200.400 - Policy guide.

§ 200.401 - Application.

Special Considerations for States, Local Governments and Indian Tribes

§ 200.416 - Cost allocation plans and indirect cost proposals.

§ 200.417 - Interagency service.

§ 200.418 - Costs incurred by states and local governments.

§ 200.419 - Cost accounting standards.

Basic Considerations

§ 200.402 - Composition of costs.

§ 200.403 - Factors affecting allowability of costs.

§ 200.404 - Reasonable costs.

§ 200.405 - Allocable costs.

§ 200.406 - Applicable credits.

§ 200.407 - Prior written approval (prior approval).

§ 200.408 - Limitation on allowance of costs.

§ 200.409 - Special considerations.

§ 200.410 - Collection of unallowable costs.

§ 200.411 - Adjustment of previously negotiated indirect cost rates containing unallowable costs.

Direct and Indirect (F&a) Costs

Direct and Indirect Costs

§ 200.412 - Classification of costs.

§ 200.413 - Direct costs.

§ 200.414 - Indirect costs.

§ 200.415 - Required certifications.

Special Considerations for Institutions of Higher Education

General Provisions for Selected Items of Cost

§ 200.420 - Considerations for selected items of cost.

§ 200.421 - Advertising and public relations.

§ 200.422 - Advisory councils.

§ 200.423 - Alcoholic beverages.

§ 200.424 - Alumni activities.

§ 200.425 - Audit services.

§ 200.426 - Bad debts.

§ 200.427 - Bonding costs.

§ 200.428 - Collections of improper payments.

§ 200.429 - Commencement and convocation costs.

§ 200.430 - Compensation—personal services.

§ 200.431 - Compensation—fringe benefits.

§ 200.432 - Conferences.

§ 200.433 - Contingency provisions.

§ 200.434 - Contributions and donations.

§ 200.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.

§ 200.436 - Depreciation.

§ 200.437 - Employee health and welfare costs.

§ 200.438 - Entertainment and prizes.

§ 200.439 - Equipment and other capital expenditures.

§ 200.440 - Exchange rates.

§ 200.441 - Fines, penalties, damages and other settlements.

§ 200.442 - Fundraising and investment management costs.

§ 200.443 - Gains and losses on the disposition of depreciable assets.

§ 200.444 - General costs of government.

§ 200.445 - Goods or services for personal use.

§ 200.446 - Idle facilities and idle capacity.

§ 200.447 - Insurance and indemnification.

§ 200.448 - Intellectual property.

§ 200.449 - Interest.

§ 200.450 - Lobbying.

§ 200.451 - Losses on other awards or contracts.

§ 200.452 - Maintenance and repair costs.

§ 200.453 - Materials and supplies costs, including costs of computing devices.

§ 200.454 - Memberships, subscriptions, and professional activity costs.

§ 200.455 - Organization costs.

§ 200.456 - Participant support costs.

§ 200.457 - Plant and security costs.

§ 200.458 - Pre-award costs.

§ 200.459 - Professional service costs.

§ 200.460 - Proposal costs.

§ 200.461 - Publication and printing costs.

§ 200.462 - Rearrangement and reconversion costs.

§ 200.463 - Recruiting costs.

§ 200.464 - Relocation costs of employees.

§ 200.465 - Rental costs of real property and equipment.

§ 200.466 - Scholarships, student aid costs, and tuition remission.

§ 200.467 - Selling and marketing costs.

§ 200.468 - Specialized service facilities.

§ 200.469 - Student activity costs.

§ 200.470 - Taxes (including Value Added Tax).

§ 200.471 - Telecommunication and video surveillance costs.

§ 200.472 - Termination and standard closeout costs.

§ 200.473 - Training and education costs.

§ 200.474 - Transportation costs.

§ 200.475 - Travel costs.

§ 200.476 - Trustees.

Direct and Indirect (F&A) Costs