HHS Selected Items of Cost

§ 75.476 - Independent research and development costs.

§ 75.477 - Shared responsibility payments.

Special Considerations for Institutions of Higher Education

§ 75.418 - Costs incurred by states and local governments.

§ 75.419 - Cost accounting standards and disclosure statement.

General Provisions

§ 75.400 - Policy guide.

§ 75.401 - Application.

General Provisions for Selected Items of Cost

§ 75.420 - Considerations for selected items of cost.

§ 75.421 - Advertising and public relations.

§ 75.422 - Advisory councils.

§ 75.423 - Alcoholic beverages.

§ 75.424 - Alumni/ae activities.

§ 75.425 - Audit services.

§ 75.426 - Bad debts.

§ 75.427 - Bonding costs.

§ 75.428 - Collections of improper payments.

§ 75.429 - Commencement and convocation costs.

§ 75.430 - Compensation - personal services.

§ 75.431 - Compensation - fringe benefits.

§ 75.432 - Conferences.

§ 75.433 - Contingency provisions.

§ 75.434 - Contributions and donations.

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

§ 75.436 - Depreciation.

§ 75.437 - Employee health and welfare costs.

§ 75.438 - Entertainment costs.

§ 75.439 - Equipment and other capital expenditures.

§ 75.440 - Exchange rates.

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

§ 75.442 - Fund raising and investment management costs.

§ 75.443 - Gains and losses on disposition of depreciable assets.

§ 75.444 - General costs of government.

§ 75.445 - Goods or services for personal use.

§ 75.446 - Idle facilities and idle capacity.

§ 75.447 - Insurance and indemnification.

§ 75.448 - Intellectual property.

§ 75.449 - Interest.

§ 75.450 - Lobbying.

§ 75.451 - Losses on other awards or contracts.

§ 75.452 - Maintenance and repair costs.

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

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

§ 75.455 - Organization costs.

§ 75.456 - Participant support costs.

§ 75.457 - Plant and security costs.

§ 75.458 - Pre-award costs.

§ 75.459 - Professional service costs.

§ 75.460 - Proposal costs.

§ 75.461 - Publication and printing costs.

§ 75.462 - Rearrangement and reconversion costs.

§ 75.463 - Recruiting costs.

§ 75.464 - Relocation costs of employees.

§ 75.465 - Rental costs of real property and equipment.

§ 75.466 - Scholarships and student aid costs.

§ 75.467 - Selling and marketing costs.

§ 75.468 - Specialized service facilities.

§ 75.469 - Student activity costs.

§ 75.470 - Taxes (including Value Added Tax).

§ 75.471 - Termination costs.

§ 75.472 - Training and education costs.

§ 75.473 - Transportation costs.

§ 75.474 - Travel costs.

§ 75.475 - Trustees.

Direct and Indirect (F&A) Costs

§ 75.412 - Classification of costs.

§ 75.413 - Direct costs.

§ 75.414 - Indirect (F&A) costs.

§ 75.415 - Required certifications.

Direct and Indirect (F&a) Costs

Special Considerations for States, Local Governments and Indian Tribes

§ 75.416 - Cost allocation plans and indirect cost proposals.

§ 75.417 - Interagency service.

Basic Considerations

§ 75.402 - Composition of costs.

§ 75.403 - Factors affecting allowability of costs.

§ 75.404 - Reasonable costs.

§ 75.405 - Allocable costs.

§ 75.406 - Applicable credits.

§ 75.407 - Prior written approval (prior approval).

§ 75.408 - Limitation on allowance of costs.

§ 75.409 - Special considerations.

§ 75.410 - Collection of unallowable costs.

§ 75.411 - Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.