Statutes, codes, and regulations
Code of Federal Regulations
Title 2 - FEDERAL FINANCIAL ASSISTANCESubtitle A - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR FEDERAL FINANCIAL ASSISTANCEChapter 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 200.426 - Bad debts

2 C.F.R. § 200.426

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Current through November 30, 2024
Section 200.426 - Bad debts

Bad debts (debts determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Related collection costs, and related legal costs, arising from such debts are also unallowable. See § 200.428 .

2 C.F.R. §200.426

85 FR 49565 , 11/12/2020; 89 FR 30136 , 10/1/2024