Code of Federal Regulations Title 2. Grants and Agreements § 2.910.352 Cost Principles

For For–Profit Entities, the Cost Principles contained in 48 CFR 31.2 (Contracts with Commercial Organizations) must be followed in lieu of the Cost principles contained in 2 CFR 200.400 through 200.475, except that patent prosecution costs are not allowable unless specifically authorized in the award document. This applies to For–Profit entities whether they are recipients or subrecipients.