CFR › Title 2 › Part 700 › §700.102 CFR §700.10Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)“Unrecovered indirect costs” has the same meaning as in 2 CFR 200.306(c).(b)Unrecovered indirect costs, including indirect costs on cost sharing, may be included as part of cost sharing.