SECTION J- - A QUICK REFERENCE GUIDE FOR SELECTED ITEMS OF COST

(For additional information, lick on the expense type to link to excerpts from A-21 on the item)

 

EXPENSE TYPE

ALLOWABLE

 UNALLOWABLE POSSIBLY ALLOWABLE
1. Advertising and Public Relations      

X
2. Alcoholic Beverages   

X

   
3. Alumni/ae Activities   

X

   
4. Bad Debts   

X

   
5. Civil Defense Costs      

X
6. Commencement and Convocation Costs   

X

   
7. Communications Costs

X

      
8. Compensation for Personal Services

X

      
9. Contingency Provisions   

X

   
10. Deans of Faculty & Graduate Schools

X

      
11. Defense & Prosecution of Criminal & Civil Proceedings, Claims, Appeals, and Patent Infringement      

X
12. Depreciation and Use Allowances

X

      
13. Donations and Contributions   

X

   
14. Employee Morale, Health, and Welfare Costs and Credits

X

      
15. Entertainment Costs   

X

   
16. Equipment and Other Capital Expenses      

X
17. Executive Lobbying Costs   

X

   
18. Fines & Penalties       X
19. Goods or Services for Personal Living Expenses    X   
20. Housing and Personal Living Expenses    X   
21. Insurance and Indemnification       X
22. Interest, Fund Raising and Investment Management Costs       X
23. Labor Relations Costs X      
24. Lobbying       X
25. Losses on Other Sponsored Agreements or Contracts    X   
26. Maintenance and Repair Costs X     
27. Material Costs X       
28. Memberships, Subscriptions, and Professional Activity Costs         X
29. Patent Costs X      
30. Plant Security Costs X      
31. Preagreement Costs       X
32. Professional Services Costs X      
33. Profits and Losses on Disposition of Plant Equipment or Other Capital Assets       X
34. Proposal Costs        X
35. Rearrangement and Alteration Costs X      
36. Reconversion Costs X      
37. Recruiting Costs       X
38. Rental Costs of Buildings and Equipment X      
39. Royalties and Other Costs for Use of Patents X      
40. Sabbatical Leave Costs X      
41. Scholarships and Student Aid Costs     X
42. Selling and Marketing    X   
43. Severance Pay       X
44. Specialized Service Facilities X      
45. Student Activity Costs       X
46. Taxes X      
47. Transportation Costs X      
48. Travel Costs       X
49. Termination Costs Applicable to Sponsored Agreements       X
50. Trustees    X