Title 45

PART 75 SUBPART E

Subpart E - Cost Principles

45:1.0.1.1.36.5.34SUBJGRP 34
General Provisions
45:1.0.1.1.36.5.34.1SECTION 75.400
   75.400 Policy guide.
45:1.0.1.1.36.5.34.2SECTION 75.401
   75.401 Application.
45:1.0.1.1.36.5.35SUBJGRP 35
Basic Considerations
45:1.0.1.1.36.5.35.3SECTION 75.402
   75.402 Composition of costs.
45:1.0.1.1.36.5.35.4SECTION 75.403
   75.403 Factors affecting allowability of costs.
45:1.0.1.1.36.5.35.5SECTION 75.404
   75.404 Reasonable costs.
45:1.0.1.1.36.5.35.6SECTION 75.405
   75.405 Allocable costs.
45:1.0.1.1.36.5.35.7SECTION 75.406
   75.406 Applicable credits.
45:1.0.1.1.36.5.35.8SECTION 75.407
   75.407 Prior written approval (prior approval).
45:1.0.1.1.36.5.35.9SECTION 75.408
   75.408 Limitation on allowance of costs.
45:1.0.1.1.36.5.35.10SECTION 75.409
   75.409 Special considerations.
45:1.0.1.1.36.5.35.11SECTION 75.410
   75.410 Collection of unallowable costs.
45:1.0.1.1.36.5.35.12SECTION 75.411
   75.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
45:1.0.1.1.36.5.36SUBJGRP 36
Direct and Indirect (F&A) Costs
45:1.0.1.1.36.5.36.13SECTION 75.412
   75.412 Classification of costs.
45:1.0.1.1.36.5.36.14SECTION 75.413
   75.413 Direct costs.
45:1.0.1.1.36.5.36.15SECTION 75.414
   75.414 Indirect (F&A) costs.
45:1.0.1.1.36.5.36.16SECTION 75.415
   75.415 Required certifications.
45:1.0.1.1.36.5.37SUBJGRP 37
Special Considerations for States, Local Governments and Indian Tribes
45:1.0.1.1.36.5.37.17SECTION 75.416
   75.416 Cost allocation plans and indirect cost proposals.
45:1.0.1.1.36.5.37.18SECTION 75.417
   75.417 Interagency service.
45:1.0.1.1.36.5.38SUBJGRP 38
Special Considerations for Institutions of Higher Education
45:1.0.1.1.36.5.38.19SECTION 75.418
   75.418 Costs incurred by states and local governments.
45:1.0.1.1.36.5.38.20SECTION 75.419
   75.419 Cost accounting standards and disclosure statement.
45:1.0.1.1.36.5.39SUBJGRP 39
General Provisions for Selected Items of Cost
45:1.0.1.1.36.5.39.21SECTION 75.420
   75.420 Considerations for selected items of cost.
45:1.0.1.1.36.5.39.22SECTION 75.421
   75.421 Advertising and public relations.
45:1.0.1.1.36.5.39.23SECTION 75.422
   75.422 Advisory councils.
45:1.0.1.1.36.5.39.24SECTION 75.423
   75.423 Alcoholic beverages.
45:1.0.1.1.36.5.39.25SECTION 75.424
   75.424 Alumni/ae activities.
45:1.0.1.1.36.5.39.26SECTION 75.425
   75.425 Audit services.
45:1.0.1.1.36.5.39.27SECTION 75.426
   75.426 Bad debts.
45:1.0.1.1.36.5.39.28SECTION 75.427
   75.427 Bonding costs.
45:1.0.1.1.36.5.39.29SECTION 75.428
   75.428 Collections of improper payments.
45:1.0.1.1.36.5.39.30SECTION 75.429
   75.429 Commencement and convocation costs.
45:1.0.1.1.36.5.39.31SECTION 75.430
   75.430 Compensation - personal services.
45:1.0.1.1.36.5.39.32SECTION 75.431
   75.431 Compensation - fringe benefits.
45:1.0.1.1.36.5.39.33SECTION 75.432
   75.432 Conferences.
45:1.0.1.1.36.5.39.34SECTION 75.433
   75.433 Contingency provisions.
45:1.0.1.1.36.5.39.35SECTION 75.434
   75.434 Contributions and donations.
45:1.0.1.1.36.5.39.36SECTION 75.435
   75.435 Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements.
45:1.0.1.1.36.5.39.37SECTION 75.436
   75.436 Depreciation.
45:1.0.1.1.36.5.39.38SECTION 75.437
   75.437 Employee health and welfare costs.
45:1.0.1.1.36.5.39.39SECTION 75.438
   75.438 Entertainment costs.
45:1.0.1.1.36.5.39.40SECTION 75.439
   75.439 Equipment and other capital expenditures.
45:1.0.1.1.36.5.39.41SECTION 75.440
   75.440 Exchange rates.
45:1.0.1.1.36.5.39.42SECTION 75.441
   75.441 Fines, penalties, damages and other settlements.
45:1.0.1.1.36.5.39.43SECTION 75.442
   75.442 Fund raising and investment management costs.
45:1.0.1.1.36.5.39.44SECTION 75.443
   75.443 Gains and losses on disposition of depreciable assets.
45:1.0.1.1.36.5.39.45SECTION 75.444
   75.444 General costs of government.
45:1.0.1.1.36.5.39.46SECTION 75.445
   75.445 Goods or services for personal use.
45:1.0.1.1.36.5.39.47SECTION 75.446
   75.446 Idle facilities and idle capacity.
45:1.0.1.1.36.5.39.48SECTION 75.447
   75.447 Insurance and indemnification.
45:1.0.1.1.36.5.39.49SECTION 75.448
   75.448 Intellectual property.
45:1.0.1.1.36.5.39.50SECTION 75.449
   75.449 Interest.
45:1.0.1.1.36.5.39.51SECTION 75.450
   75.450 Lobbying.
45:1.0.1.1.36.5.39.52SECTION 75.451
   75.451 Losses on other awards or contracts.
45:1.0.1.1.36.5.39.53SECTION 75.452
   75.452 Maintenance and repair costs.
45:1.0.1.1.36.5.39.54SECTION 75.453
   75.453 Materials and supplies costs, including costs of computing devices.
45:1.0.1.1.36.5.39.55SECTION 75.454
   75.454 Memberships, subscriptions, and professional activity costs.
45:1.0.1.1.36.5.39.56SECTION 75.455
   75.455 Organization costs.
45:1.0.1.1.36.5.39.57SECTION 75.456
   75.456 Participant support costs.
45:1.0.1.1.36.5.39.58SECTION 75.457
   75.457 Plant and security costs.
45:1.0.1.1.36.5.39.59SECTION 75.458
   75.458 Pre-award costs.
45:1.0.1.1.36.5.39.60SECTION 75.459
   75.459 Professional service costs.
45:1.0.1.1.36.5.39.61SECTION 75.460
   75.460 Proposal costs.
45:1.0.1.1.36.5.39.62SECTION 75.461
   75.461 Publication and printing costs.
45:1.0.1.1.36.5.39.63SECTION 75.462
   75.462 Rearrangement and reconversion costs.
45:1.0.1.1.36.5.39.64SECTION 75.463
   75.463 Recruiting costs.
45:1.0.1.1.36.5.39.65SECTION 75.464
   75.464 Relocation costs of employees.
45:1.0.1.1.36.5.39.66SECTION 75.465
   75.465 Rental costs of real property and equipment.
45:1.0.1.1.36.5.39.67SECTION 75.466
   75.466 Scholarships and student aid costs.
45:1.0.1.1.36.5.39.68SECTION 75.467
   75.467 Selling and marketing costs.
45:1.0.1.1.36.5.39.69SECTION 75.468
   75.468 Specialized service facilities.
45:1.0.1.1.36.5.39.70SECTION 75.469
   75.469 Student activity costs.
45:1.0.1.1.36.5.39.71SECTION 75.470
   75.470 Taxes (including Value Added Tax).
45:1.0.1.1.36.5.39.72SECTION 75.471
   75.471 Termination costs.
45:1.0.1.1.36.5.39.73SECTION 75.472
   75.472 Training and education costs.
45:1.0.1.1.36.5.39.74SECTION 75.473
   75.473 Transportation costs.
45:1.0.1.1.36.5.39.75SECTION 75.474
   75.474 Travel costs.
45:1.0.1.1.36.5.39.76SECTION 75.475
   75.475 Trustees.
45:1.0.1.1.36.5.40SUBJGRP 40
HHS Selected Items of Cost
45:1.0.1.1.36.5.40.77SECTION 75.476
   75.476 Independent research and development costs.
45:1.0.1.1.36.5.40.78SECTION 75.477
   75.477 Shared responsibility payments.