40 CFR § 45.145
Allocability and allowability of costs
June 9, 2020
(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.
[49 FR 41004, Oct. 18, 1984, as amended at 79 FR 76062, Dec. 19, 2014