2 CFR § 200.426 - Bad debts.

---
identifier: "/us/cfr/t2/s200.426"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 200.426 - Bad debts."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "200.426"
section_name: "Bad debts."
chapter_name: "OFFICE OF MANAGEMENT AND BUDGET GUIDANCE"
part_number: "200"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507."
regulatory_source: "89 FR 30136, Apr. 22, 2024, unless otherwise noted."
cfr_part: "200"
---


# 200.426 Bad debts.

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.