Allowable and Non-Allowable Costs Guidance
Allowable and Non-Allowable Costs
3. Specific Cost Guidance by Category
3.46. Transportation costs
Ref: 2 CFR Part 200, § 200.473
Costs incurred for freight, express,
cartage, postage, and other transportation services relating either to goods purchased, in
process, or delivered, are allowable. When such costs can readily be identified with the items
involved, they may be charged directly as transportation costs or added to the cost of such
items. Where identification with the materials received cannot readily be made, inbound
transportation cost may be charged to the appropriate indirect (F&A) cost accounts if the
college follows a consistent, equitable procedure in this respect. Outbound freight, if
reimbursable under the terms and conditions of the Federal award, should be treated as a
direct cost.