{"data":{"id":"us/2-cfr-200.426","jurisdiction":"us","citation":"2 CFR 200.426","heading":"Bad debts.","body":"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.","path":["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"],"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":"b698742db626ebfb54b0d47e5ec5223a1dfd2c91b547be882744413708eb106b","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-200.425","next":"us/2-cfr-200.427"},"notice":"GroundRules: Original legal text. Not legal advice."}