45 CFR Subpart E - Subpart E—Cost Principles

  1. General Provisions (§§ 75.400 - 75.401)
    1. § 75.400 Policy guide.
    2. § 75.401 Application.
  4. Special Considerations for States, Local Governments and Indian Tribes (§§ 75.416 - 75.417)
    1. § 75.416 Cost allocation plans and indirect cost proposals.
    2. § 75.417 Interagency service.
  5. Special Considerations for Institutions of Higher Education (§§ 75.418 - 75.419)
    1. § 75.418 Costs incurred by states and local governments.
    2. § 75.419 Cost accounting standards and disclosure statement.
  6. General Provisions for Selected Items of Cost (§§ 75.420 - 75.475)
    1. § 75.420 Considerations for selected items of cost.
    2. § 75.421 Advertising and public relations.
    3. § 75.422 Advisory councils.
    4. § 75.423 Alcoholic beverages.
    5. § 75.424 Alumni/ae activities.
    6. § 75.425 Audit services.
    7. § 75.426 Bad debts.
    8. § 75.427 Bonding costs.
    9. § 75.428 Collections of improper payments.
    10. § 75.429 Commencement and convocation costs.
    11. § 75.430 Compensation—personal services.
    12. § 75.431 Compensation—fringe benefits.
    13. § 75.432 Conferences.
    14. § 75.433 Contingency provisions.
    15. § 75.434 Contributions and donations.
    16. § 75.435 Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements.
    17. § 75.436 Depreciation.
    18. § 75.437 Employee health and welfare costs.
    19. § 75.438 Entertainment costs.
    20. § 75.439 Equipment and other capital expenditures.
    21. § 75.440 Exchange rates.
    22. § 75.441 Fines, penalties, damages and other settlements.
    23. § 75.442 Fund raising and investment management costs.
    24. § 75.443 Gains and losses on disposition of depreciable assets.
    25. § 75.444 General costs of government.
    26. § 75.445 Goods or services for personal use.
    27. § 75.446 Idle facilities and idle capacity.
    28. § 75.447 Insurance and indemnification.
    29. § 75.448 Intellectual property.
    30. § 75.449 Interest.
    31. § 75.450 Lobbying.
    32. § 75.451 Losses on other awards or contracts.
    33. § 75.452 Maintenance and repair costs.
    34. § 75.453 Materials and supplies costs, including costs of computing devices.
    35. § 75.454 Memberships, subscriptions, and professional activity costs.
    36. § 75.455 Organization costs.
    37. § 75.456 Participant support costs.
    38. § 75.457 Plant and security costs.
    39. § 75.458 Pre-award costs.
    40. § 75.459 Professional service costs.
    41. § 75.460 Proposal costs.
    42. § 75.461 Publication and printing costs.
    43. § 75.462 Rearrangement and reconversion costs.
    44. § 75.463 Recruiting costs.
    45. § 75.464 Relocation costs of employees.
    46. § 75.465 Rental costs of real property and equipment.
    47. § 75.466 Scholarships and student aid costs.
    48. § 75.467 Selling and marketing costs.
    49. § 75.468 Specialized service facilities.
    50. § 75.469 Student activity costs.
    51. § 75.470 Taxes (including Value Added Tax).
    52. § 75.471 Termination costs.
    53. § 75.472 Training and education costs.
    54. § 75.473 Transportation costs.
    55. § 75.474 Travel costs.
    56. § 75.475 Trustees.