Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 2 - Grants and Agreements |
Subtitle B - Federal Agency Regulations for Grants and Agreements |
Chapter IX - Department of Energy |
Part 910 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
Subpart D - Post Award Federal Requirements for For-Profit Entities |
§ 910.352 - Cost Principles.
Latest version.
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§ 910.352 Cost Principles.
For For-Profit Entities, the Cost Principles contained in 48 CFR 31.2 (Contracts with Commercial Organizations) must be followed in lieu of the Cost principles contained in 2 CFR 200.400 through 200.475476, except that patent prosecution costs are not allowable unless specifically authorized in the award document. This applies to For-Profit entities whether they are recipients or subrecipients.
[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15320, Mar. 18, 2022]