Subpart E. Subpart E—Cost Principles
General Provisions
Basic Considerations
- SECTION § 75.402 - Composition of costs.
- SECTION § 75.403 - Factors affecting allowability of costs.
- SECTION § 75.404 - Reasonable costs.
- SECTION § 75.405 - Allocable costs.
- SECTION § 75.406 - Applicable credits.
- SECTION § 75.407 - Prior written approval (prior approval).
- SECTION § 75.408 - Limitation on allowance of costs.
- SECTION § 75.409 - Special considerations.
- SECTION § 75.410 - Collection of unallowable costs.
- SECTION § 75.411 - Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
Direct and Indirect (F&A) Costs
Special Considerations for States, Local Governments and Indian Tribes
Special Considerations for Institutions of Higher Education
General Provisions for Selected Items of Cost
- SECTION § 75.420 - Considerations for selected items of cost.
- SECTION § 75.421 - Advertising and public relations.
- SECTION § 75.422 - Advisory councils.
- SECTION § 75.423 - Alcoholic beverages.
- SECTION § 75.424 - Alumni/ae activities.
- SECTION § 75.425 - Audit services.
- SECTION § 75.426 - Bad debts.
- SECTION § 75.427 - Bonding costs.
- SECTION § 75.428 - Collections of improper payments.
- SECTION § 75.429 - Commencement and convocation costs.
- SECTION § 75.430 - Compensation—personal services.
- SECTION § 75.431 - Compensation—fringe benefits.
- SECTION § 75.432 - Conferences.
- SECTION § 75.433 - Contingency provisions.
- SECTION § 75.434 - Contributions and donations.
- SECTION § 75.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements.
- SECTION § 75.436 - Depreciation.
- SECTION § 75.437 - Employee health and welfare costs.
- SECTION § 75.438 - Entertainment costs.
- SECTION § 75.439 - Equipment and other capital expenditures.
- SECTION § 75.440 - Exchange rates.
- SECTION § 75.441 - Fines, penalties, damages and other settlements.
- SECTION § 75.442 - Fund raising and investment management costs.
- SECTION § 75.443 - Gains and losses on disposition of depreciable assets.
- SECTION § 75.444 - General costs of government.
- SECTION § 75.445 - Goods or services for personal use.
- SECTION § 75.446 - Idle facilities and idle capacity.
- SECTION § 75.447 - Insurance and indemnification.
- SECTION § 75.448 - Intellectual property.
- SECTION § 75.449 - Interest.
- SECTION § 75.450 - Lobbying.
- SECTION § 75.451 - Losses on other awards or contracts.
- SECTION § 75.452 - Maintenance and repair costs.
- SECTION § 75.453 - Materials and supplies costs, including costs of computing devices.
- SECTION § 75.454 - Memberships, subscriptions, and professional activity costs.
- SECTION § 75.455 - Organization costs.
- SECTION § 75.456 - Participant support costs.
- SECTION § 75.457 - Plant and security costs.
- SECTION § 75.458 - Pre-award costs.
- SECTION § 75.459 - Professional service costs.
- SECTION § 75.460 - Proposal costs.
- SECTION § 75.461 - Publication and printing costs.
- SECTION § 75.462 - Rearrangement and reconversion costs.
- SECTION § 75.463 - Recruiting costs.
- SECTION § 75.464 - Relocation costs of employees.
- SECTION § 75.465 - Rental costs of real property and equipment.
- SECTION § 75.466 - Scholarships and student aid costs.
- SECTION § 75.467 - Selling and marketing costs.
- SECTION § 75.468 - Specialized service facilities.
- SECTION § 75.469 - Student activity costs.
- SECTION § 75.470 - Taxes (including Value Added Tax).
- SECTION § 75.471 - Termination costs.
- SECTION § 75.472 - Training and education costs.
- SECTION § 75.473 - Transportation costs.
- SECTION § 75.474 - Travel costs.
- SECTION § 75.475 - Trustees.
HHS Selected Items of Cost