2 CFR 200.426 - Bad debts.

Regulations last checked for updates: May 01, 2025

Title 2 - Grants and Agreements last revised: Jan 01, 1900

View all text of Subpart E [§ 200.400 - § 200.476]

§ 200.426 - Bad debts.

Bad debts (debts determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Related collection costs, and related legal costs, arising from such debts are also unallowable. See § 200.428.

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 200.426