CFR›Title 2›Subtitle A›Chapter II›Part 200›Subpart E›Subject Group Direct and Indirect Costs ContainsSections 200.412–200.415CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 200.412 § 200.412 Classification of costs. 200.413 § 200.413 Direct costs. 200.414 § 200.414 Indirect costs. 200.415 § 200.415 Required certifications. Previous Basic Considerations Basic Considerations Next General Provisions General Provisions