20 CFR §685.440

1. (a)Costs are classified as follows:
   1. (1)Administrative costs, as defined in § 683.215 of this chapter; and
   2. (2)Program costs, which are all other costs not defined as administrative.
2. (b)Program costs must be classified and reported in the following categories:
   1. (1)Related assistance (including emergency assistance);
   2. (2)Supportive services; and
   3. (3)All other program services.