Title 2

PART 200 SUBPART E

Subpart E - Cost Principles

2:1.1.2.2.1.5.39SUBJGRP 39
General Provisions
2:1.1.2.2.1.5.39.1SECTION 200.400
   200.400 Policy guide.
2:1.1.2.2.1.5.39.2SECTION 200.401
   200.401 Application.
2:1.1.2.2.1.5.40SUBJGRP 40
Basic Considerations
2:1.1.2.2.1.5.40.3SECTION 200.402
   200.402 Composition of costs.
2:1.1.2.2.1.5.40.4SECTION 200.403
   200.403 Factors affecting allowability of costs.
2:1.1.2.2.1.5.40.5SECTION 200.404
   200.404 Reasonable costs.
2:1.1.2.2.1.5.40.6SECTION 200.405
   200.405 Allocable costs.
2:1.1.2.2.1.5.40.7SECTION 200.406
   200.406 Applicable credits.
2:1.1.2.2.1.5.40.8SECTION 200.407
   200.407 Prior written approval (prior approval).
2:1.1.2.2.1.5.40.9SECTION 200.408
   200.408 Limitation on allowance of costs.
2:1.1.2.2.1.5.40.10SECTION 200.409
   200.409 Special considerations.
2:1.1.2.2.1.5.40.11SECTION 200.410
   200.410 Collection of unallowable costs.
2:1.1.2.2.1.5.40.12SECTION 200.411
   200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
2:1.1.2.2.1.5.41SUBJGRP 41
Direct and Indirect (F&A) Costs
2:1.1.2.2.1.5.41.13SECTION 200.412
   200.412 Classification of costs.
2:1.1.2.2.1.5.41.14SECTION 200.413
   200.413 Direct costs.
2:1.1.2.2.1.5.41.15SECTION 200.414
   200.414 Indirect (F&A) costs.
2:1.1.2.2.1.5.41.16SECTION 200.415
   200.415 Required certifications.
2:1.1.2.2.1.5.42SUBJGRP 42
Special Considerations for States, Local Governments and Indian Tribes
2:1.1.2.2.1.5.42.17SECTION 200.416
   200.416 Cost allocation plans and indirect cost proposals.
2:1.1.2.2.1.5.42.18SECTION 200.417
   200.417 Interagency service.
2:1.1.2.2.1.5.43SUBJGRP 43
Special Considerations for Institutions of Higher Education
2:1.1.2.2.1.5.43.19SECTION 200.418
   200.418 Costs incurred by states and local governments.
2:1.1.2.2.1.5.43.20SECTION 200.419
   200.419 Cost accounting standards and disclosure statement.
2:1.1.2.2.1.5.44SUBJGRP 44
General Provisions for Selected Items of Cost
2:1.1.2.2.1.5.44.21SECTION 200.420
   200.420 Considerations for selected items of cost.
2:1.1.2.2.1.5.44.22SECTION 200.421
   200.421 Advertising and public relations.
2:1.1.2.2.1.5.44.23SECTION 200.422
   200.422 Advisory councils.
2:1.1.2.2.1.5.44.24SECTION 200.423
   200.423 Alcoholic beverages.
2:1.1.2.2.1.5.44.25SECTION 200.424
   200.424 Alumni/ae activities.
2:1.1.2.2.1.5.44.26SECTION 200.425
   200.425 Audit services.
2:1.1.2.2.1.5.44.27SECTION 200.426
   200.426 Bad debts.
2:1.1.2.2.1.5.44.28SECTION 200.427
   200.427 Bonding costs.
2:1.1.2.2.1.5.44.29SECTION 200.428
   200.428 Collections of improper payments.
2:1.1.2.2.1.5.44.30SECTION 200.429
   200.429 Commencement and convocation costs.
2:1.1.2.2.1.5.44.31SECTION 200.430
   200.430 Compensation - personal services.
2:1.1.2.2.1.5.44.32SECTION 200.431
   200.431 Compensation - fringe benefits.
2:1.1.2.2.1.5.44.33SECTION 200.432
   200.432 Conferences.
2:1.1.2.2.1.5.44.34SECTION 200.433
   200.433 Contingency provisions.
2:1.1.2.2.1.5.44.35SECTION 200.434
   200.434 Contributions and donations.
2:1.1.2.2.1.5.44.36SECTION 200.435
   200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2:1.1.2.2.1.5.44.37SECTION 200.436
   200.436 Depreciation.
2:1.1.2.2.1.5.44.38SECTION 200.437
   200.437 Employee health and welfare costs.
2:1.1.2.2.1.5.44.39SECTION 200.438
   200.438 Entertainment costs.
2:1.1.2.2.1.5.44.40SECTION 200.439
   200.439 Equipment and other capital expenditures.
2:1.1.2.2.1.5.44.41SECTION 200.440
   200.440 Exchange rates.
2:1.1.2.2.1.5.44.42SECTION 200.441
   200.441 Fines, penalties, damages and other settlements.
2:1.1.2.2.1.5.44.43SECTION 200.442
   200.442 Fund raising and investment management costs.
2:1.1.2.2.1.5.44.44SECTION 200.443
   200.443 Gains and losses on disposition of depreciable assets.
2:1.1.2.2.1.5.44.45SECTION 200.444
   200.444 General costs of government.
2:1.1.2.2.1.5.44.46SECTION 200.445
   200.445 Goods or services for personal use.
2:1.1.2.2.1.5.44.47SECTION 200.446
   200.446 Idle facilities and idle capacity.
2:1.1.2.2.1.5.44.48SECTION 200.447
   200.447 Insurance and indemnification.
2:1.1.2.2.1.5.44.49SECTION 200.448
   200.448 Intellectual property.
2:1.1.2.2.1.5.44.50SECTION 200.449
   200.449 Interest.
2:1.1.2.2.1.5.44.51SECTION 200.450
   200.450 Lobbying.
2:1.1.2.2.1.5.44.52SECTION 200.451
   200.451 Losses on other awards or contracts.
2:1.1.2.2.1.5.44.53SECTION 200.452
   200.452 Maintenance and repair costs.
2:1.1.2.2.1.5.44.54SECTION 200.453
   200.453 Materials and supplies costs, including costs of computing devices.
2:1.1.2.2.1.5.44.55SECTION 200.454
   200.454 Memberships, subscriptions, and professional activity costs.
2:1.1.2.2.1.5.44.56SECTION 200.455
   200.455 Organization costs.
2:1.1.2.2.1.5.44.57SECTION 200.456
   200.456 Participant support costs.
2:1.1.2.2.1.5.44.58SECTION 200.457
   200.457 Plant and security costs.
2:1.1.2.2.1.5.44.59SECTION 200.458
   200.458 Pre-award costs.
2:1.1.2.2.1.5.44.60SECTION 200.459
   200.459 Professional service costs.
2:1.1.2.2.1.5.44.61SECTION 200.460
   200.460 Proposal costs.
2:1.1.2.2.1.5.44.62SECTION 200.461
   200.461 Publication and printing costs.
2:1.1.2.2.1.5.44.63SECTION 200.462
   200.462 Rearrangement and reconversion costs.
2:1.1.2.2.1.5.44.64SECTION 200.463
   200.463 Recruiting costs.
2:1.1.2.2.1.5.44.65SECTION 200.464
   200.464 Relocation costs of employees.
2:1.1.2.2.1.5.44.66SECTION 200.465
   200.465 Rental costs of real property and equipment.
2:1.1.2.2.1.5.44.67SECTION 200.466
   200.466 Scholarships and student aid costs.
2:1.1.2.2.1.5.44.68SECTION 200.467
   200.467 Selling and marketing costs.
2:1.1.2.2.1.5.44.69SECTION 200.468
   200.468 Specialized service facilities.
2:1.1.2.2.1.5.44.70SECTION 200.469
   200.469 Student activity costs.
2:1.1.2.2.1.5.44.71SECTION 200.470
   200.470 Taxes (including Value Added Tax).
2:1.1.2.2.1.5.44.72SECTION 200.471
   200.471 Termination costs.
2:1.1.2.2.1.5.44.73SECTION 200.472
   200.472 Training and education costs.
2:1.1.2.2.1.5.44.74SECTION 200.473
   200.473 Transportation costs.
2:1.1.2.2.1.5.44.75SECTION 200.474
   200.474 Travel costs.
2:1.1.2.2.1.5.44.76SECTION 200.475
   200.475 Trustees.