2 CFR 200.412

§ 200.412 Classification of costs.

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

Cite this

Citation: 2 CFR 200.412, § 200.412 Classification of costs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/820
Permanent ID: ys:prov:820@1
SHA-256: 2e74735e10ca2538edc7ff19f5b160f49ad4fd81af4defc411d724e02d9f0ba8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

There is no universal rule for classifying certain costs as direct or indirect costs. A cost may be direct for some specific service or function but indirect for the Federal award or other final cost objective. Therefore, each cost incurred for the same purpose in like circumstances must be treated consistently either as a direct or an indirect cost to avoid possible double-charging of Federal awards. Guidelines for determining direct and indirect costs charged to Federal awards are provided in this subpart.

Legislative history

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