GENERAL PROVISIONS

• § 200.400 - Policy guide.

• § 200.401 - Application.

BASIC CONSIDERATIONS

• § 200.402 - Composition of costs.

• § 200.403 - Factors affecting allowability of costs.

• § 200.404 - Reasonable costs.

• § 200.405 - Allocable costs.

• § 200.406 - Applicable credits.

• § 200.407 - Prior written approval (prior approval).

• § 200.408 - Limitation on allowance of costs.

• § 200.409 - Special considerations.

• § 200.410 - Collection of unallowable costs.

• § 200.411 - Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.

DIRECT AND INDIRECT (F&A) COSTS

• § 200.412 - Classification of costs.

• § 200.413 - Direct costs.

• § 200.414 - Indirect (F&A) costs.

• § 200.415 - Required certifications.

SPECIAL CONSIDERATIONS FOR STATES, LOCAL GOVERNMENTS AND INDIAN TRIBES

• § 200.416 - Cost allocation plans and indirect cost proposals.

• § 200.417 - Interagency service.

SPECIAL CONSIDERATIONS FOR INSTITUTIONS OF HIGHER EDUCATION

• § 200.418 - Costs incurred by states and local governments.

• § 200.419 - Cost accounting standards and disclosure statement.

GENERAL PROVISIONS FOR SELECTED ITEMS OF COST

• § 200.420 - Considerations for selected items of cost.

• § 200.421 - Advertising and public relations.

• § 200.422 - Advisory councils.

• § 200.423 - Alcoholic beverages.

• § 200.424 - Alumni/ae activities.

• § 200.425 - Audit services.

• § 200.426 - Bad debts.

• § 200.427 - Bonding costs.

• § 200.428 - Collections of improper payments.

• § 200.429 - Commencement and convocation costs.

• § 200.430 - Compensation—personal services.

• § 200.431 - Compensation—fringe benefits.

• § 200.432 - Conferences.

• § 200.433 - Contingency provisions.

• § 200.434 - Contributions and donations.

• § 200.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.

• § 200.436 - Depreciation.

• § 200.437 - Employee health and welfare costs.

• § 200.438 - Entertainment costs.

• § 200.439 - Equipment and other capital expenditures.

• § 200.440 - Exchange rates.

• § 200.441 - Fines, penalties, damages and other settlements.

• § 200.442 - Fund raising and investment management costs.

• § 200.443 - Gains and losses on disposition of depreciable assets.

• § 200.444 - General costs of government.

• § 200.445 - Goods or services for personal use.

• § 200.446 - Idle facilities and idle capacity.

• § 200.447 - Insurance and indemnification.

• § 200.448 - Intellectual property.

• § 200.449 - Interest.

• § 200.450 - Lobbying.

• § 200.451 - Losses on other awards or contracts.

• § 200.452 - Maintenance and repair costs.

• § 200.453 - Materials and supplies costs, including costs of computing devices.

• § 200.454 - Memberships, subscriptions, and professional activity costs.

• § 200.455 - Organization costs.

• § 200.456 - Participant support costs.

• § 200.457 - Plant and security costs.

• § 200.458 - Pre-award costs.

• § 200.459 - Professional service costs.

• § 200.460 - Proposal costs.

• § 200.461 - Publication and printing costs.

• § 200.462 - Rearrangement and reconversion costs.

• § 200.463 - Recruiting costs.

• § 200.464 - Relocation costs of employees.

• § 200.465 - Rental costs of real property and equipment.

• § 200.466 - Scholarships and student aid costs.

• § 200.467 - Selling and marketing costs.

• § 200.468 - Specialized service facilities.

• § 200.469 - Student activity costs.

• § 200.470 - Taxes (including Value Added Tax).

• § 200.471 - Telecommunication costs and video surveillance costs.

• § 200.472 - Termination costs.

• § 200.473 - Training and education costs.

• § 200.474 - Transportation costs.

• § 200.475 - Travel costs.

• § 200.476 - Trustees.