# Title 45

## PART 75 SUBPART E

Subpart E - Cost Principles

- 5 U.S.C. 301; 2 CFR part 200.
- 79 FR 75889, Dec. 19, 2014, unless otherwise noted.

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. |

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