Regulations last checked for updates: Feb 07, 2026

Title 2 - Grants and Agreements last revised: Jan 27, 2026
All TitlesTitle 2Chapter IIPart 200Subpart E - Subpart E—Cost Principles
View all text of Subpart E [§ 200.400 - § 200.476]
§ 200.402 - Composition of costs.

The total cost of a Federal award is the sum of the allowable direct and allocable indirect costs minus any applicable credits

authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.
source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.
cite as: 2 CFR 200.402
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