{"data":{"id":"us/2-cfr-200.452","jurisdiction":"us","citation":"2 CFR 200.452","heading":"Maintenance and repair costs.","body":"Costs incurred for utilities, insurance, security, necessary maintenance, janitorial services, repair, or upkeep of buildings and equipment (including Federal property unless otherwise provided for) which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable. Costs incurred for improvements that add to the permanent value of the buildings and equipment or appreciably prolong their intended life must be treated as capital expenditures (see § 200.439). These costs are only allowable to the extent not paid through rental or other agreements.","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":"304bd0d19c85edbd592142a24a0489f0c74e7b7b295af8d6f3ec4f647a583146","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-200.451","next":"us/2-cfr-200.453"},"notice":"GroundRules: Original legal text. Not legal advice."}