U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 17, 2024

All TitlesTitle 45Chapter APart 75Subpart E - Subpart E—Cost Principles

GENERAL PROVISIONS
§ 75.400 - Policy guide.
§ 75.401 - Application.

BASIC CONSIDERATIONS
§ 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.

DIRECT AND INDIRECT (F&A) COSTS
§ 75.412 - Classification of costs.
§ 75.413 - Direct costs.
§ 75.414 - Indirect (F&A) costs.
§ 75.415 - Required certifications.

SPECIAL CONSIDERATIONS FOR STATES, LOCAL GOVERNMENTS AND INDIAN TRIBES
§ 75.416 - Cost allocation plans and indirect cost proposals.
§ 75.417 - Interagency service.

SPECIAL CONSIDERATIONS FOR INSTITUTIONS OF HIGHER EDUCATION
§ 75.418 - Costs incurred by states and local governments.
§ 75.419 - Cost accounting standards and disclosure statement.

GENERAL PROVISIONS FOR SELECTED ITEMS OF COST
§ 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 -
§ 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.

HHS SELECTED ITEMS OF COST
§ 75.476 - Independent research and development costs.
§ 75.477 - § 75.477 Shared responsibility payments.
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