GENERAL PROVISIONS

• § 75.400 - Policy guide.

• § 75.401 - Application.

BASIC CONSIDERATIONS

• § 75.402 - Composition of costs.

• § 75.403 - Factors affecting allowability of costs.

• § 75.404 - Reasonable costs.

• § 75.405 - Allocable costs.

• § 75.406 - Applicable credits.

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

• § 75.408 - Limitation on allowance of costs.

• § 75.409 - Special considerations.

• § 75.410 - Collection of unallowable costs.

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

DIRECT AND INDIRECT (F&A) COSTS

• § 75.412 - Classification of costs.

• § 75.413 - Direct costs.

• § 75.414 - Indirect (F&A) costs.

• § 75.415 - Required certifications.

SPECIAL CONSIDERATIONS FOR STATES, LOCAL GOVERNMENTS AND INDIAN TRIBES

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

• § 75.417 - Interagency service.

SPECIAL CONSIDERATIONS FOR INSTITUTIONS OF HIGHER EDUCATION

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

• § 75.419 - Cost accounting standards and disclosure statement.

GENERAL PROVISIONS FOR SELECTED ITEMS OF COST

• § 75.420 - Considerations for selected items of cost.

• § 75.421 - Advertising and public relations.

• § 75.422 - Advisory councils.

• § 75.423 - Alcoholic beverages.

• § 75.424 - Alumni/ae activities.

• § 75.425 - Audit services.

• § 75.426 - Bad debts.

• § 75.427 - Bonding costs.

• § 75.428 - Collections of improper payments.

• § 75.429 - Commencement and convocation costs.

• § 75.430 - Compensation—personal services.

• § 75.431 - Compensation—fringe benefits.

• § 75.432 - Conferences.

• § 75.433 - Contingency provisions.

• § 75.434 - Contributions and donations.

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

• § 75.436 - Depreciation.

• § 75.437 - Employee health and welfare costs.

• § 75.438 - Entertainment costs.

• § 75.439 - Equipment and other capital expenditures.

• § 75.440 - Exchange rates.

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

• § 75.442 - Fund raising and investment management costs.

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

• § 75.444 - General costs of government.

• § 75.445 - Goods or services for personal use.

• § 75.446 - Idle facilities and idle capacity.

• § 75.447 - Insurance and indemnification.

• § 75.448 - Intellectual property.

• § 75.449 - Interest.

• § 75.450 - Lobbying.

• § 75.451 - Losses on other awards or contracts.

• § 75.452 - Maintenance and repair costs.

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

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

• § 75.455 - Organization costs.

• § 75.456 - Participant support costs.

• § 75.457 - Plant and security costs.

• § 75.458 - Pre-award costs.

• § 75.459 - Professional service costs.

• § 75.460 - Proposal costs.

• § 75.461 - Publication and printing costs.

• § 75.462 - Rearrangement and reconversion costs.

• § 75.463 - Recruiting costs.

• § 75.464 - Relocation costs of employees.

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

• § 75.466 - Scholarships and student aid costs.

• § 75.467 - Selling and marketing costs.

• § 75.468 - Specialized service facilities.

• § 75.469 - Student activity costs.

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

• § 75.471 - Termination costs.

• § 75.472 - Training and education costs.

• § 75.473 - Transportation costs.

• § 75.474 - Travel costs.

• § 75.475 - Trustees.

HHS SELECTED ITEMS OF COST

• § 75.476 - Independent research and development costs.

• § 75.477 - § 75.477 Shared responsibility payments.