{"data":{"id":"us/38-cfr-17.261","jurisdiction":"us","citation":"38 CFR 17.261","heading":"Indirect costs.","body":"The grantee shall allocate expenditures as between direct and indirect costs according to generally accepted accounting procedures. The amount allocated for indirect costs may be computed on a percentage basis or on the basis of a negotiated lump-sum allowance. In the method of computation used, only indirect costs shall be included which bear a reasonable relationship to the planning or program funded by the grant and shall not exceed a percentage greater than the percentage the total institutional indirect cost is of the total direct salaries and wages paid by the institution.","path":["Title 38—Pensions, Bonuses, and Veterans' Relief","CHAPTER I—DEPARTMENT OF VETERANS AFFAIRS","PART 17—MEDICAL"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-38.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:50Z","sha256":"431c17e78b24b1b3be785290a4834e025aec51a26366d86e2e30a16c47e84855","source_id":"us-cfr","stale":true,"prev":"us/38-cfr-17.260","next":"us/38-cfr-17.262"},"notice":"GroundRules: Original legal text. Not legal advice."}