{"data":{"id":"us/2-cfr-1108.160","jurisdiction":"us","citation":"2 CFR 1108.160","heading":"Direct costs.","body":"Direct costs means any costs that are identified specifically with a particular final cost objective, such as an award, in accordance with the applicable cost principles.","path":["Title 2—Federal Financial Assistance","Subtitle B—Federal Agency Regulations for Grants and Agreements","CHAPTER XI—DEPARTMENT OF DEFENSE","SUBCHAPTER A—GENERAL MATTERS AND DEFINITIONS","PART 1108—DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER","Subpart B—Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"6ee0d81dfc10497ed198da084e80397efe549f4f017391df8040433becc4c4c6","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-1108.155","next":"us/2-cfr-1108.165"},"notice":"GroundRules: Original legal text. Not legal advice."}