2 CFR Subpart E - Cost Principles

  1. General Provisions (§§ 200.400 - 200.401)
    1. § 200.400 Policy guide.
    2. § 200.401 Application.
  2. Special Considerations for States, Local Governments and Indian Tribes (§§ 200.416 - 200.417)
    1. § 200.416 Cost allocation plans and indirect cost proposals.
    2. § 200.417 Interagency service.
  3. Special Considerations for Institutions of Higher Education (§§ 200.418 - 200.419)
    1. § 200.418 Costs incurred by states and local governments.
    2. § 200.419 Cost accounting standards and disclosure statement.
  4. General Provisions for Selected Items of Cost (§§ 200.420 - 200.475)
    1. § 200.420 Considerations for selected items of cost.
    2. § 200.421 Advertising and public relations.
    3. § 200.422 Advisory councils.
    4. § 200.423 Alcoholic beverages.
    5. § 200.424 Alumni/ae activities.
    6. § 200.425 Audit services.
    7. § 200.426 Bad debts.
    8. § 200.427 Bonding costs.
    9. § 200.428 Collections of improper payments.
    10. § 200.429 Commencement and convocation costs.
    11. § 200.430 Compensation - personal services.
    12. § 200.431 Compensation - fringe benefits.
    13. § 200.432 Conferences.
    14. § 200.433 Contingency provisions.
    15. § 200.434 Contributions and donations.
    16. § 200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
    17. § 200.436 Depreciation.
    18. § 200.437 Employee health and welfare costs.
    19. § 200.438 Entertainment costs.
    20. § 200.439 Equipment and other capital expenditures.
    21. § 200.440 Exchange rates.
    22. § 200.441 Fines, penalties, damages and other settlements.
    23. § 200.442 Fund raising and investment management costs.
    24. § 200.443 Gains and losses on disposition of depreciable assets.
    25. § 200.444 General costs of government.
    26. § 200.445 Goods or services for personal use.
    27. § 200.446 Idle facilities and idle capacity.
    28. § 200.447 Insurance and indemnification.
    29. § 200.448 Intellectual property.
    30. § 200.449 Interest.
    31. § 200.450 Lobbying.
    32. § 200.451 Losses on other awards or contracts.
    33. § 200.452 Maintenance and repair costs.
    34. § 200.453 Materials and supplies costs, including costs of computing devices.
    35. § 200.454 Memberships, subscriptions, and professional activity costs.
    36. § 200.455 Organization costs.
    37. § 200.456 Participant support costs.
    38. § 200.457 Plant and security costs.
    39. § 200.458 Pre-award costs.
    40. § 200.459 Professional service costs.
    41. § 200.460 Proposal costs.
    42. § 200.461 Publication and printing costs.
    43. § 200.462 Rearrangement and reconversion costs.
    44. § 200.463 Recruiting costs.
    45. § 200.464 Relocation costs of employees.
    46. § 200.465 Rental costs of real property and equipment.
    47. § 200.466 Scholarships and student aid costs.
    48. § 200.467 Selling and marketing costs.
    49. § 200.468 Specialized service facilities.
    50. § 200.469 Student activity costs.
    51. § 200.470 Taxes (including Value Added Tax).
    52. § 200.471 Termination costs.
    53. § 200.472 Training and education costs.
    54. § 200.473 Transportation costs.
    55. § 200.474 Travel costs.
    56. § 200.475 Trustees.