Allowable and Non-Allowable Costs Guidance
3. Specific Cost Guidance by Category
Items listed below provide principles to be applied in establishing the allowable or non-allowable
of certain items of cost. These principles apply whether a cost is treated as direct or indirect.
Failure to mention a particular item of cost in these sections is not intended to imply that it is either
allowable or non-unallowable; rather, determination of allowability in each case will be based on
the treatment or standards provided for similar or related items of cost.
Ref: 2 CFR Part 200, §200.420, “In case of a discrepancy between the provisions of a specific Federal award and the provisions below, the Federal award governs. Criteria outlines in §200.403 Factors affective allowability of costs must be applied determining allowability.