2 CFR § 910.352 - Cost Principles.

---
identifier: "/us/cfr/t2/s910.352"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 910.352 - Cost Principles."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "910.352"
section_name: "Cost Principles."
chapter_name: "DEPARTMENT OF ENERGY"
part_number: "910"
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: "42 U.S.C. 7101,  31 U.S.C. 6301-6308; 50 U.S.C. 2401  2 CFR part 200."
regulatory_source: "79 FR 76024, Dec. 19, 2014, unless otherwise noted."
cfr_part: "910"
---


# 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 200.476, 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.

[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15320, Mar. 18, 2022]