---
kind: "section"
citation: "2 C.F.R. § 1108.180"
title: "2"
number: "1108.180"
heading: "Expenditures."
url: "https://uscodex.org/cfr/2/1108.180"
---

# §1108.180. Expenditures.


Expenditures mean charges made by a recipient or subrecipient to a project or program under an award.

- (a) The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied.
- (b) **For reports prepared on a cash basis, expenditures are the sum of—**
  - (1) Cash disbursements for direct charges for property and services;
  - (2) The amount of indirect expense charged;
  - (3) The value of third-party in-kind contributions applied; and
  - (4) **The amount of cash advance payments and payments made to subrecipients.**
- (c) **For reports prepared on an accrual basis, expenditures are the sum of—**
  - (1) Cash disbursements for direct charges for property and services;
  - (2) The amount of indirect expense incurred;
  - (3) The value of third-party in-kind contributions applied; and
  - (4) **The net increase or decrease in the amounts owed by the recipient or subrecipient for—**
    - (i) Goods and other property received;
    - (ii) Services performed by employees, contractors, subrecipients, and other payees; and
    - (iii) Programs for which no current services or performance are required, such as annuities, insurance claims, or other benefit payments.

## Notes

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.