Equipment and capital expenditures (15) Allowability based on specific requirements – Fines and penalties (16) Unallowable with exceptions – Fundraising and investment management costs (17) Unallowable with restrictions – Gains and losses depreciable assets (18) Allowable with restrictions (Gains and losses on – disposition of depreciable property and other capital assets and substantial relocation of Federal programs) General government expenses (19) Unallowable with exceptions – or services for personal use (20) Unallowable – Housing and personal living expenses Not specifically addressed Idle facilities and idle capacity (21) Idle facilities - unallowable with exceptions; idle – capacity - allowable with restrictions Insurance and indemnification (22) Allowable with restrictions – Interest (23) Allowable with restrictions – Interest - substantial relocation Not specifically addressed Labor Relations Costs Not specifically addressed Lobbying (24)-Unallowable Lobbying - executive lobbying costs (24.b.) Unallowable – Losses on sponsored agreements or contracts Not specifically addressed (Unallowable) Maintenance, operations and repairs (25) Allowable with restrictions (Maintenance, – operations, and repairs) Materials and supplies costs (26) Allowable with restrictions – Meetings and conferences (27) Allowable with restrictions – Memberships, subscriptions, and professional activity costs (28) Allowable as a direct cost for civic, community and – social organizations with Federal approval; unallowable for lobbying organizations Organizational costs Not specifically addressed Page charges in professional journals (34.b)-Allowable with restrictions (addressed under and printing costs”) “Publication Participant support Not specifically addressed Patent costs (29) Allowable with restrictions – Pension plans (8e) Allowable with restrictions – Plant and homeland security costs (30) Allowable with restrictions – Pre-award costs (31) Allowable with restrictions (Pre-award costs) – Professional services (32) Allowable with restrictions – Proposal costs (33) Allowable with restrictions – Publication and printing costs (34) Allowable with restrictions – Rearrangement and alteration costs (35) Allowable (ordinary and normal); Allowable with – Federal prior approval (special) Reconversion costs (36) Allowable with restrictions – Recruiting (1.c.(1)) Allowable with restrictions (addresses costs of – advertising only) Relocation costs Not specifically addressed
Equipment and capital expenditures (15) – Allowability based on specific requirements Fines and penalties (16) – Unallowable with exceptions Fundraising and investment management costs (17) – Unallowable with restrictions Gains and losses depreciable assets (18) – Allowable with restrictions (Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs) General government expenses (19) – Unallowable with exceptions or services for personal use (20) – Unallowable Housing and personal living expenses Not specifically addressed Idle facilities and idle capacity (21) – Idle facilities - unallowable with exceptions; idle capacity - allowable with restrictions Insurance and indemnification (22) – Allowable with restrictions Interest (23) – Allowable with restrictions Interest - substantial relocation Not specifically addressed Labor Relations Costs Not specifically addressed Lobbying (24)-Unallowable Lobbying - executive lobbying costs (24.b.) – Unallowable Losses on sponsored agreements or contracts Not specifically addressed (Unallowable) Maintenance, operations and repairs (25) – Allowable with restrictions (Maintenance, operations, and repairs) Materials and supplies costs (26) – Allowable with restrictions Meetings and conferences (27) – Allowable with restrictions Memberships, subscriptions, and professional activity costs (28) – Allowable as a direct cost for civic, community and social organizations with Federal approval; unallowable for lobbying organizations Organizational costs Not specifically addressed Page charges in professional journals (34.b)-Allowable with restrictions (addressed under “Publication and printing costs”) Participant support Not specifically addressed Patent costs (29) – Allowable with restrictions Pension plans (8e) – Allowable with restrictions Plant and homeland security costs (30) – Allowable with restrictions Pre-award costs (31) – Allowable with restrictions (Pre-award costs) Professional services (32) – Allowable with restrictions Proposal costs (33) – Allowable with restrictions Publication and printing costs (34) – Allowable with restrictions Rearrangement and alteration costs (35) – Allowable (ordinary and normal); Allowable with Federal prior approval (special) Reconversion costs (36) – Allowable with restrictions Recruiting (1.c.(1)) – Allowable with restrictions (addresses costs of advertising only) Relocation costs Not specifically addressed