15.101 15.102 Scope of Subpart.. 15-1:1 Negotiated Supply, Service, Experimental, Developmental, and Research Con- 15-1:1 15.205-10 Employee Morale, Health, Welfare and Food Service and 15.205-12 Cost of Idle Facilities and Idle Capacity.. 15-2:11 15-2:12 15-2:12 15.205-32 Gains and Losses on Disposition of Depreciable Property or Other Capital Assets. 15-2:18C 15.205-33 Recruitment Costs... 15-2:18D 15.205-34 Rental Costs (Including Sale and Leaseback of Property). 15.205-35 Independent Research and Development Costs... 15-2:18E 15-2:18F 15.205-43 Trade, Business, Technical, and Professional Activity Costs. 15-2:23 Subpart 3-Principles for Determining Cost Applicable to Grants, Contracts, and Other Agreements 15.303-1 Composition of Total Costs. 15.303-2 Factors Affecting Allowability of Costs. 15-3:1 15-3:1 15-3:1 15-3:1 15-3:2 15-3:2 15-3:2 15-3:2 15-3:2 15.306-8 Offset for Indirect Expenses Otherwise Provided for by the Government.. 15-3:8 15.307 5.307 Determination and Application of Indirect Cost Rate or Rates. 15-3:8 15-3:8 Entertainment Costs..... 15.309-11 Employee Morale, Health, and Welfare Costs and Credits. 15-3:14 15-3:14 15.309-17 Interest, Fund Raising, and Investment Management Costs. 15-3:16 15-3:16 15.309-19 Losses on Other Sponsored Agreements or Contracts. 15-3:16 15-3:16 15.309-21 Material Costs.... 15-3:17 15.309-22 Memberships, Subscriptions and Professional Activity Costs. 15-3:17 15-3:17 15.309-27 Profits and Losses on Disposition of Plant, Equipment, or |