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Cost Principles and Allowable Expenses


2 CFR Part 200 Subpart E -- Cost Principles - eCFR

A cost may be direct for some specific service or function but indirect for the Federal award or other final cost objective. Therefore, each cost incurred for ...

Cost Principles and Unallowable Costs

A cost is allocable when it provides direct benefit to the project and can be specifically tied to the project (CFR 200.405). Costs may be ...

7.2 The Cost Principles - NIH Grants and Funding

The cost principles establish standards for the allowability of costs, provide detailed guidance on the cost accounting treatment of costs as direct or F&A ...

Four Cost Principles | Post Award Fiscal Compliance - UW Finance

A cost is allowable if it is permitted as a cost within general federal regulations, the terms of a specific Award, and/or the institution's F&A rates. Costs ...

Part 31 - Contract Cost Principles and Procedures | Acquisition.GOV

However, costs otherwise unallowable under this part shall not become allowable through the use of any schedule (see 31.109(c)). For example, schedules need to ...

Allowable vs. Unallowable Costs - Office of Justice Programs

Basic financial management cost principles define any charges incurred by the federal grant as either allowable or unallowable. Allowable costs are charges.

Federal Grant Cost Principles Policy - Carroll University

Costs must be reasonable, allowable and allocable. A cost is “reasonable” if it is one a reasonable person would incur in the circumstances, after appropriate ...

Allowable Costs and Cost Principles | University of Missouri System

This policy outlines the allowability and importance the proper treatment of costs on federally funded projects.

7.9 Allowability of Costs/Activities - NIH Grants and Funding

Allowable. Such costs usually are treated as F&A costs ...

45 CFR Part 75 Subpart E -- Cost Principles - eCFR

The total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. § 75.403 Factors affecting ...

Cost Principles - UCI Accounting & Fiscal Services

Cost Principles, as defined in the Uniform Guidance Subpart E, specify that a cost can be charged to a Federal award only if it is allowable, reasonable, and ...

Allowable, Allocable and Reasonable Costs - Drexel University

The costs must be given consistent treatment through application of those generally accepted accounting principles appropriate to the circumstances. The costs ...

Cost Principles and Allowable Expenses | Office of Research and ...

These principles, including allowability, allocability, reasonableness and consistency guide the determination of appropriate costs for sponsored endeavors.

Fundamental Cost Principles

Allowable; Allocable; Reasonable; Consistently treated. What is Allowable? Must be reasonable;; Allocable to sponsored agreements; Consistently treated; Conform ...

Cost Principles - DoResearch - Stanford University

Costs are defined as allowable or unallowable for reimbursement by the government in the Uniform Guidance. The federal government asserts that ...

Allowable and Unallowable Costs - University of Houston

Consistent treatment of costs is a basic cost accounting principle and is specifically required by the Uniform Guidance to ensure that the same types of costs ...

Cost Principles and Special Terms and Conditions for DOE ...

The cost principles are promulgated to determine allowable costs, enforce compliance with Federal grant requirements, and ensure that the Federal Government ...

Cost Principles - Sponsored Programs Administration

Unallowable costs are those items of expense that are not allowable as either a direct charge to a sponsored project or as an F&A cost. Cost Allowability ...

NSF 07-140_V. Allowability of Costs

Grantees should ensure that costs claimed under NSF grants are necessary, reasonable, allocable, and allowable under the applicable cost principles.

CIRCULAR A-21 Revised 05/10/04 | The White House

The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted ...


Tax essentials for small business

Tax essentials for small business

Tax essentials for small business

Tax essentials for small business

Tax essentials for small business