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e-CFR data is current as of October 20, 2020

Amendment


2 CFR--PART 200

View Printed Federal Register page 85 FR 49562 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49562

Effective Dates: Nov. 12, 2020

49. Amend §200.405 by revising paragraph (d) to read as follows:

§200.405   Allocable costs.

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(d) Direct cost allocation principles: If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis. Where the purchase of equipment or other capital asset is specifically authorized under a Federal award, the costs are assignable to the Federal award regardless of the use that may be made of the equipment or other capital asset involved when no longer needed for the purpose for which it was originally required. See also §§200.310 through 200.316 and 200.439.

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