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2 CFR 200.426

§ 200.426 Bad debts.

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

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2 CFR 200.426, § 200.426 Bad debts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/834
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Bad debts (debts determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Related collection costs, and related legal costs, arising from such debts are also unallowable. See § 200.428.

Legislative history

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