2 CFR Subject Group
General Provisions for Selected Items of Cost
July 31, 2023
§
200.420
Considerations for selected items of cost
§
200.421
Advertising and public relations
§
200.422
Advisory councils
§
200.423
Alcoholic beverages
§
200.424
Alumni/ae activities
§
200.425
Audit services
§
200.426
Bad debts
§
200.427
Bonding costs
§
200.428
Collections of improper payments
§
200.429
Commencement and convocation costs
§
200.430
Compensation—personal services
§
200.431
Compensation—fringe benefits
§
200.432
Conferences
§
200.433
Contingency provisions
§
200.434
Contributions and donations
§
200.435
Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements
§
200.436
Depreciation
§
200.437
Employee health and welfare costs
§
200.438
Entertainment costs
§
200.439
Equipment and other capital expenditures
§
200.440
Exchange rates
§
200.441
Fines, penalties, damages and other settlements
§
200.442
Fund raising and investment management costs
§
200.443
Gains and losses on disposition of depreciable assets
§
200.444
General costs of government
§
200.445
Goods or services for personal use
§
200.446
Idle facilities and idle capacity
§
200.447
Insurance and indemnification
§
200.448
Intellectual property
§
200.449
Interest
§
200.450
Lobbying
§
200.451
Losses on other awards or contracts
§
200.452
Maintenance and repair costs
§
200.453
Materials and supplies costs, including costs of computing devices
§
200.454
Memberships, subscriptions, and professional activity costs
§
200.455
Organization costs
§
200.456
Participant support costs
§
200.457
Plant and security costs
§
200.458
Pre-award costs
§
200.459
Professional service costs
§
200.460
Proposal costs
§
200.461
Publication and printing costs
§
200.462
Rearrangement and reconversion costs
§
200.463
Recruiting costs
§
200.464
Relocation costs of employees
§
200.465
Rental costs of real property and equipment
§
200.466
Scholarships and student aid costs
§
200.467
Selling and marketing costs
§
200.468
Specialized service facilities
§
200.469
Student activity costs
§
200.470
Taxes (including Value Added Tax)
§
200.471
Telecommunication costs and video surveillance costs
§
200.472
Termination costs
§
200.473
Training and education costs
§
200.474
Transportation costs
§
200.475
Travel costs
§
200.476
Trustees