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32 CFR § 37.1290 - Expenditures or outlays.

---
identifier: "/us/cfr/t32/s37.1290"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 37.1290 - Expenditures or outlays."
title_number: 32
title_name: "National Defense"
section_number: "37.1290"
section_name: "Expenditures or outlays."
chapter_name: "OFFICE OF THE SECRETARY OF DEFENSE"
subchapter_number: "C"
subchapter_name: "DoD GRANT AND AGREEMENT REGULATIONS"
part_number: "37"
part_name: "TECHNOLOGY INVESTMENT AGREEMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "68 FR 47160, Aug. 7, 2003, unless otherwise noted."
cfr_part: "37"
---

# 37.1290 Expenditures or outlays.

Charges made to the project or program. They may be reported either on a cash or accrual basis, as shown in the following table: