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