{"data":{"id":"us/2-cfr-1108.180","jurisdiction":"us","citation":"2 CFR 1108.180","heading":"Expenditures.","body":"Expenditures mean charges made by a recipient or subrecipient to a project or program under an award.\n(a) The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied.\n(b) For reports prepared on a cash basis, expenditures are the sum of:\n(1) Cash disbursements for direct charges for property and services;\n(2) The amount of indirect expense charged;\n(3) The value of third-party in-kind contributions applied; and\n(4) The amount of cash advance payments and payments made to subrecipients.\n(c) For reports prepared on an accrual basis, expenditures are the sum of:\n(1) Cash disbursements for direct charges for property and services;\n(2) The amount of indirect expense incurred;\n(3) The value of third-party in-kind contributions applied; and\n(4) The net increase or decrease in the amounts owed by the recipient or subrecipient for:\n(i) Goods and other property received;\n(ii) Services performed by employees, contractors, subrecipients, and other payees; and\n(iii) Programs for which no current services or performance are required, such as annuities, insurance claims, or other benefit payments.","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":"06aa4820df198bbd633ffd1b44020460245258a6b16341a33c6d07da2b2ca66f","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-1108.175","next":"us/2-cfr-1108.185"},"notice":"GroundRules: Original legal text. Not legal advice."}