40 CFR 45.145 - Allocability and allowability of costs.

§ 45.145 Allocability and allowability of costs.

(a) Allocability and allowability of costs will be determined in accordance with 2 CFR part 200, subpart E.

(b) Costs incurred for the purchase of land or the construction of buildings are not allowable.

[ 49 FR 41004, Oct. 18, 1984, as amended at 79 FR 76062, Dec. 19, 2014

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