2 CFR 200.462
§ 200.462 Rearrangement and reconversion costs.
United States · 2 CFR — Federal Financial Assistance · Status: effective
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- Citation
- 2 CFR 200.462, § 200.462 Rearrangement and reconversion costs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/870
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Full text
(a) Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable as indirect costs. Special arrangements and alterations are allowable as a direct cost if the costs are incurred specifically for a Federal award and with the prior approval of the Federal agency or pass-through entity.
(b) Costs incurred in restoring or rehabilitating the recipient's or subrecipient's facilities to approximately the same condition existing immediately before the commencement of a Federal award(s), less costs related to normal wear and tear, are allowable.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.