Statutes, codes, and regulations
Code of Federal Regulations
Title 2 - Grants and AgreementsSubtitle A - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTSChapter II - OFFICE OF MANAGEMENT AND BUDGET GUIDANCEPart 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDSSubpart E - COST PRINCIPLES
GENERAL PROVISIONS FOR SELECTED ITEMS OF COST
Section 200.474 - Transportation costs

2 C.F.R. § 200.474

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Current through May 31, 2024
Section 200.474 - Transportation costs

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 non-Federal entity 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.

2 C.F.R. §200.474

78 FR 78608, Dec. 26, 2013. Redesignated at 85 FR 49570, Aug. 13, 2020
85 FR 49570, 11/12/2020