2 CFR 1108.230

§ 1108.230 Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).

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

Cite this

Citation: 2 CFR 1108.230, § 1108.230 Indirect costs (also known as “Facilities and Administrative,” or F&A, costs), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/1418
Permanent ID: ys:prov:1418@1
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Full text

Indirect costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Legislative history

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