Regulatory Text
45 C.F.R. § 75.412 — Classification of costs.
§ 75.412 Classification of costs. There is no universal rule for classifying certain costs as either direct or indirect (F&A) under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost incurred for the same purpose be treated consistently in like circumstances either as a direct or an indirect (F&A) cost in order to avoid possible double-charging of Federal awards. Guidelines for determining direct and indirect (F&A) costs charged to Federal awards are provided in this subpart.
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR45-SEC-B16BC9
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
45 C.F.R. § 75.412
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
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4bafc3a3d0a08b5d...
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Pending — corpus passes queued
The regulatory text of 45 C.F.R. § 75.412 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 45 — Public Welfare
45 C.F.R. § 2.145 C.F.R. § 2.245 C.F.R. § 2.345 C.F.R. § 2.445 C.F.R. § 2.545 C.F.R. § 2.645 C.F.R. § 3.145 C.F.R. § 3.245 C.F.R. § 3.345 C.F.R. § 3.445 C.F.R. § 3.545 C.F.R. § 3.645 C.F.R. § 3.2145 C.F.R. § 3.2245 C.F.R. § 3.2345 C.F.R. § 3.2445 C.F.R. § 3.2545 C.F.R. § 3.2645 C.F.R. § 3.2745 C.F.R. § 3.4145 C.F.R. § 3.4245 C.F.R. § 3.4345 C.F.R. § 3.4445 C.F.R. § 3.6145 C.F.R. § 4.145 C.F.R. § 4.245 C.F.R. § 4.345 C.F.R. § 4.445 C.F.R. § 4.545 C.F.R. § 4.6
45 C.F.R. — public domain
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