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2 CFR 910.352

§ 910.352 Cost Principles.

United States · 2 CFR — Federal Financial Assistance · Status: effective

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2 CFR 910.352, § 910.352 Cost Principles, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/1276
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For For-Profit Entities, the Cost Principles contained in 48 CFR 31.2 (Contracts with Commercial Organizations) must be followed in lieu of the Cost principles contained in 2 CFR 200.400 through 200.476, except that patent prosecution costs are not allowable unless specifically authorized in the award document. This applies to For-Profit entities whether they are recipients or subrecipients.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.