CFR › Title 40 › Part 45 › §45.14540 CFR §45.145Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(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.