Subpart E. Subpart E—Cost Principles

• General Provisions

  • SECTION § 200.400 - Policy guide.
  • SECTION § 200.401 - Application.

• Basic Considerations

  • SECTION § 200.402 - Composition of costs.
  • SECTION § 200.403 - Factors affecting allowability of costs.
  • SECTION § 200.404 - Reasonable costs.
  • SECTION § 200.405 - Allocable costs.
  • SECTION § 200.406 - Applicable credits.
  • SECTION § 200.407 - Prior written approval (prior approval).
  • SECTION § 200.408 - Limitation on allowance of costs.
  • SECTION § 200.409 - Special considerations.
  • SECTION § 200.410 - Collection of unallowable costs.
  • SECTION § 200.411 - Adjustment of previously negotiated indirect cost rates containing unallowable costs.

• Direct and Indirect Costs

  • SECTION § 200.412 - Classification of costs.
  • SECTION § 200.413 - Direct costs.
  • SECTION § 200.414 - Indirect costs.
  • SECTION § 200.415 - Required certifications.

• Special Considerations for States, Local Governments and Indian Tribes

  • SECTION § 200.416 - Cost allocation plans and indirect cost proposals.
  • SECTION § 200.417 - Interagency service.
  • SECTION § 200.418 - Costs incurred by states and local governments.
  • SECTION § 200.419 - Cost accounting standards.

• General Provisions for Selected Items of Cost

  • SECTION § 200.420 - Considerations for selected items of cost.
  • SECTION § 200.421 - Advertising and public relations.
  • SECTION § 200.422 - Advisory councils.
  • SECTION § 200.423 - Alcoholic beverages.
  • SECTION § 200.424 - Alumni activities.
  • SECTION § 200.425 - Audit services.
  • SECTION § 200.426 - Bad debts.
  • SECTION § 200.427 - Bonding costs.
  • SECTION § 200.428 - Collections of improper payments.
  • SECTION § 200.429 - Commencement and convocation costs.
  • SECTION § 200.430 - Compensation—personal services.
  • SECTION § 200.431 - Compensation—fringe benefits.
  • SECTION § 200.432 - Conferences.
  • SECTION § 200.433 - Contingency provisions.
  • SECTION § 200.434 - Contributions and donations.
  • SECTION § 200.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
  • SECTION § 200.436 - Depreciation.
  • SECTION § 200.437 - Employee health and welfare costs.
  • SECTION § 200.438 - Entertainment and prizes.
  • SECTION § 200.439 - Equipment and other capital expenditures.
  • SECTION § 200.440 - Exchange rates.
  • SECTION § 200.441 - Fines, penalties, damages and other settlements.
  • SECTION § 200.442 - Fundraising and investment management costs.
  • SECTION § 200.443 - Gains and losses on the disposition of depreciable assets.
  • SECTION § 200.444 - General costs of government.
  • SECTION § 200.445 - Goods or services for personal use.
  • SECTION § 200.446 - Idle facilities and idle capacity.
  • SECTION § 200.447 - Insurance and indemnification.
  • SECTION § 200.448 - Intellectual property.
  • SECTION § 200.449 - Interest.
  • SECTION § 200.450 - Lobbying.
  • SECTION § 200.451 - Losses on other awards or contracts.
  • SECTION § 200.452 - Maintenance and repair costs.
  • SECTION § 200.453 - Materials and supplies costs, including costs of computing devices.
  • SECTION § 200.454 - Memberships, subscriptions, and professional activity costs.
  • SECTION § 200.455 - Organization costs.
  • SECTION § 200.456 - Participant support costs.
  • SECTION § 200.457 - Plant and security costs.
  • SECTION § 200.458 - Pre-award costs.
  • SECTION § 200.459 - Professional service costs.
  • SECTION § 200.460 - Proposal costs.
  • SECTION § 200.461 - Publication and printing costs.
  • SECTION § 200.462 - Rearrangement and reconversion costs.
  • SECTION § 200.463 - Recruiting costs.
  • SECTION § 200.464 - Relocation costs of employees.
  • SECTION § 200.465 - Rental costs of real property and equipment.
  • SECTION § 200.466 - Scholarships, student aid costs, and tuition remission.
  • SECTION § 200.467 - Selling and marketing costs.
  • SECTION § 200.468 - Specialized service facilities.
  • SECTION § 200.469 - Student activity costs.
  • SECTION § 200.470 - Taxes (including Value Added Tax).
  • SECTION § 200.471 - Telecommunication and video surveillance costs.
  • SECTION § 200.472 - Termination and standard closeout costs.
  • SECTION § 200.473 - Training and education costs.
  • SECTION § 200.474 - Transportation costs.
  • SECTION § 200.475 - Travel costs.
  • SECTION § 200.476 - Trustees.