GroundRules
2 CFR 200.426: Bad debts.
Where this section sits in the code
- Title 2—Federal Financial Assistance
- Subtitle A—Office of Management and Budget Guidance for Federal Financial Assistance
- CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE
- PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
- Subpart E—Cost Principles
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.
Collected 2026-08-27T02:23:42Z. Source file · JSON