Title 2

PART 200 SUBPART E

Subpart E - Cost Principles

• 31 U.S.C. 503
• 78 FR 78608, Dec. 26, 2013, unless otherwise noted.

2:1.1.2.2.1.5.36	SUBJGRP 36	General Provisions
2:1.1.2.2.1.5.36.1	SECTION 200.400	200.400 Policy guide.
2:1.1.2.2.1.5.36.2	SECTION 200.401	200.401 Application.
2:1.1.2.2.1.5.37	SUBJGRP 37	Basic Considerations
2:1.1.2.2.1.5.37.3	SECTION 200.402	200.402 Composition of costs.
2:1.1.2.2.1.5.37.4	SECTION 200.403	200.403 Factors affecting allowability of costs.
2:1.1.2.2.1.5.37.5	SECTION 200.404	200.404 Reasonable costs.
2:1.1.2.2.1.5.37.6	SECTION 200.405	200.405 Allocable costs.
2:1.1.2.2.1.5.37.7	SECTION 200.406	200.406 Applicable credits.
2:1.1.2.2.1.5.37.8	SECTION 200.407	200.407 Prior written approval (prior approval).
2:1.1.2.2.1.5.37.9	SECTION 200.408	200.408 Limitation on allowance of costs.
2:1.1.2.2.1.5.37.10	SECTION 200.409	200.409 Special considerations.
2:1.1.2.2.1.5.37.11	SECTION 200.410	200.410 Collection of unallowable costs.
2:1.1.2.2.1.5.37.12	SECTION 200.411	200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
2:1.1.2.2.1.5.38	SUBJGRP 38	Direct and Indirect (F&A) Costs
2:1.1.2.2.1.5.38.13	SECTION 200.412	200.412 Classification of costs.
2:1.1.2.2.1.5.38.14	SECTION 200.413	200.413 Direct costs.
2:1.1.2.2.1.5.38.15	SECTION 200.414	200.414 Indirect (F&A) costs.
2:1.1.2.2.1.5.38.16	SECTION 200.415	200.415 Required certifications.
2:1.1.2.2.1.5.39	SUBJGRP 39	Special Considerations for States, Local Governments and Indian Tribes
2:1.1.2.2.1.5.39.17	SECTION 200.416	200.416 Cost allocation plans and indirect cost proposals.
2:1.1.2.2.1.5.39.18	SECTION 200.417	200.417 Interagency service.
2:1.1.2.2.1.5.40	SUBJGRP 40	Special Considerations for Institutions of Higher Education
2:1.1.2.2.1.5.40.19	SECTION 200.418	200.418 Costs incurred by states and local governments.
2:1.1.2.2.1.5.40.20	SECTION 200.419	200.419 Cost accounting standards and disclosure statement.
2:1.1.2.2.1.5.41	SUBJGRP 41	General Provisions for Selected Items of Cost
2:1.1.2.2.1.5.41.21	SECTION 200.420	200.420 Considerations for selected items of cost.
2:1.1.2.2.1.5.41.22	SECTION 200.421	200.421 Advertising and public relations.
2:1.1.2.2.1.5.41.23	SECTION 200.422	200.422 Advisory councils.
2:1.1.2.2.1.5.41.24	SECTION 200.423	200.423 Alcoholic beverages.
2:1.1.2.2.1.5.41.25	SECTION 200.424	200.424 Alumni/ae activities.
2:1.1.2.2.1.5.41.26	SECTION 200.425	200.425 Audit services.
2:1.1.2.2.1.5.41.27	SECTION 200.426	200.426 Bad debts.
2:1.1.2.2.1.5.41.28	SECTION 200.427	200.427 Bonding costs.
2:1.1.2.2.1.5.41.29	SECTION 200.428	200.428 Collections of improper payments.
2:1.1.2.2.1.5.41.30	SECTION 200.429	200.429 Commencement and convocation costs.
2:1.1.2.2.1.5.41.31	SECTION 200.430	200.430 Compensation - personal services.
2:1.1.2.2.1.5.41.32	SECTION 200.431	200.431 Compensation - fringe benefits.
2:1.1.2.2.1.5.41.33	SECTION 200.432	200.432 Conferences.
2:1.1.2.2.1.5.41.34	SECTION 200.433	200.433 Contingency provisions.
2:1.1.2.2.1.5.41.35	SECTION 200.434	200.434 Contributions and donations.
2:1.1.2.2.1.5.41.36	SECTION 200.435	200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2:1.1.2.2.1.5.41.37	SECTION 200.436	200.436 Depreciation.
2:1.1.2.2.1.5.41.38	SECTION 200.437	200.437 Employee health and welfare costs.
2:1.1.2.2.1.5.41.39	SECTION 200.438	200.438 Entertainment costs.
2:1.1.2.2.1.5.41.40	SECTION 200.439	200.439 Equipment and other capital expenditures.
2:1.1.2.2.1.5.41.41	SECTION 200.440	200.440 Exchange rates.
2:1.1.2.2.1.5.41.42	SECTION 200.441	200.441 Fines, penalties, damages and other settlements.
2:1.1.2.2.1.5.41.43	SECTION 200.442	200.442 Fund raising and investment management costs.
2:1.1.2.2.1.5.41.44	SECTION 200.443	200.443 Gains and losses on disposition of depreciable assets.
2:1.1.2.2.1.5.41.45	SECTION 200.444	200.444 General costs of government.
2:1.1.2.2.1.5.41.46	SECTION 200.445	200.445 Goods or services for personal use.
2:1.1.2.2.1.5.41.47	SECTION 200.446	200.446 Idle facilities and idle capacity.
2:1.1.2.2.1.5.41.48	SECTION 200.447	200.447 Insurance and indemnification.
2:1.1.2.2.1.5.41.49	SECTION 200.448	200.448 Intellectual property.
2:1.1.2.2.1.5.41.50	SECTION 200.449	200.449 Interest.
2:1.1.2.2.1.5.41.51	SECTION 200.450	200.450 Lobbying.
2:1.1.2.2.1.5.41.52	SECTION 200.451	200.451 Losses on other awards or contracts.
2:1.1.2.2.1.5.41.53	SECTION 200.452	200.452 Maintenance and repair costs.
2:1.1.2.2.1.5.41.54	SECTION 200.453	200.453 Materials and supplies costs, including costs of computing devices.
2:1.1.2.2.1.5.41.55	SECTION 200.454	200.454 Memberships, subscriptions, and professional activity costs.
2:1.1.2.2.1.5.41.56	SECTION 200.455	200.455 Organization costs.
2:1.1.2.2.1.5.41.57	SECTION 200.456	200.456 Participant support costs.
2:1.1.2.2.1.5.41.58	SECTION 200.457	200.457 Plant and security costs.
2:1.1.2.2.1.5.41.59	SECTION 200.458	200.458 Pre-award costs.
2:1.1.2.2.1.5.41.60	SECTION 200.459	200.459 Professional service costs.
2:1.1.2.2.1.5.41.61	SECTION 200.460	200.460 Proposal costs.
2:1.1.2.2.1.5.41.62	SECTION 200.461	200.461 Publication and printing costs.
2:1.1.2.2.1.5.41.63	SECTION 200.462	200.462 Rearrangement and reconversion costs.
2:1.1.2.2.1.5.41.64	SECTION 200.463	200.463 Recruiting costs.
2:1.1.2.2.1.5.41.65	SECTION 200.464	200.464 Relocation costs of employees.
2:1.1.2.2.1.5.41.66	SECTION 200.465	200.465 Rental costs of real property and equipment.
2:1.1.2.2.1.5.41.67	SECTION 200.466	200.466 Scholarships and student aid costs.
2:1.1.2.2.1.5.41.68	SECTION 200.467	200.467 Selling and marketing costs.
2:1.1.2.2.1.5.41.69	SECTION 200.468	200.468 Specialized service facilities.
2:1.1.2.2.1.5.41.70	SECTION 200.469	200.469 Student activity costs.
2:1.1.2.2.1.5.41.71	SECTION 200.470	200.470 Taxes (including Value Added Tax).
2:1.1.2.2.1.5.41.72	SECTION 200.471	200.471 Telecommunication costs and video surveillance costs.
2:1.1.2.2.1.5.41.73	SECTION 200.472	200.472 Termination costs.
2:1.1.2.2.1.5.41.74	SECTION 200.473	200.473 Training and education costs.
2:1.1.2.2.1.5.41.75	SECTION 200.474	200.474 Transportation costs.
2:1.1.2.2.1.5.41.76	SECTION 200.475	200.475 Travel costs.
2:1.1.2.2.1.5.41.77	SECTION 200.476	200.476 Trustees.

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