45 CFR Subpart E - Subpart E—Cost Principles
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General Provisions (§§ 75.400 - 75.401)
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Basic Considerations (§§ 75.402 - 75.411)
- § 75.402 Composition of costs.
- § 75.403 Factors affecting allowability of costs.
- § 75.404 Reasonable costs.
- § 75.405 Allocable costs.
- § 75.406 Applicable credits.
- § 75.407 Prior written approval (prior approval).
- § 75.408 Limitation on allowance of costs.
- § 75.409 Special considerations.
- § 75.410 Collection of unallowable costs.
- § 75.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
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Direct and Indirect (F&A) Costs (§§ 75.412 - 75.415)
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Special Considerations for States, Local Governments and Indian Tribes (§§ 75.416 - 75.417)
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Special Considerations for Institutions of Higher Education (§§ 75.418 - 75.419)
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General Provisions for Selected Items of Cost (§§ 75.420 - 75.475)
- § 75.420 Considerations for selected items of cost.
- § 75.421 Advertising and public relations.
- § 75.422 Advisory councils.
- § 75.423 Alcoholic beverages.
- § 75.424 Alumni/ae activities.
- § 75.425 Audit services.
- § 75.426 Bad debts.
- § 75.427 Bonding costs.
- § 75.428 Collections of improper payments.
- § 75.429 Commencement and convocation costs.
- § 75.430 Compensation—personal services.
- § 75.431 Compensation—fringe benefits.
- § 75.432 Conferences.
- § 75.433 Contingency provisions.
- § 75.434 Contributions and donations.
- § 75.435 Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements.
- § 75.436 Depreciation.
- § 75.437 Employee health and welfare costs.
- § 75.438 Entertainment costs.
- § 75.439 Equipment and other capital expenditures.
- § 75.440 Exchange rates.
- § 75.441 Fines, penalties, damages and other settlements.
- § 75.442 Fund raising and investment management costs.
- § 75.443 Gains and losses on disposition of depreciable assets.
- § 75.444 General costs of government.
- § 75.445 Goods or services for personal use.
- § 75.446 Idle facilities and idle capacity.
- § 75.447 Insurance and indemnification.
- § 75.448 Intellectual property.
- § 75.449 Interest.
- § 75.450 Lobbying.
- § 75.451 Losses on other awards or contracts.
- § 75.452 Maintenance and repair costs.
- § 75.453 Materials and supplies costs, including costs of computing devices.
- § 75.454 Memberships, subscriptions, and professional activity costs.
- § 75.455 Organization costs.
- § 75.456 Participant support costs.
- § 75.457 Plant and security costs.
- § 75.458 Pre-award costs.
- § 75.459 Professional service costs.
- § 75.460 Proposal costs.
- § 75.461 Publication and printing costs.
- § 75.462 Rearrangement and reconversion costs.
- § 75.463 Recruiting costs.
- § 75.464 Relocation costs of employees.
- § 75.465 Rental costs of real property and equipment.
- § 75.466 Scholarships and student aid costs.
- § 75.467 Selling and marketing costs.
- § 75.468 Specialized service facilities.
- § 75.469 Student activity costs.
- § 75.470 Taxes (including Value Added Tax).
- § 75.471 Termination costs.
- § 75.472 Training and education costs.
- § 75.473 Transportation costs.
- § 75.474 Travel costs.
- § 75.475 Trustees.
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HHS Selected Items of Cost (§§ 75.476 - 75.477)