---
kind: "section"
citation: "2 C.F.R. § 200.426"
title: "2"
number: "200.426"
heading: "Bad debts."
url: "https://uscodex.org/cfr/2/200.426"
---

# §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](/cfr/2/200.428.md).


## Notes

### Authority

Authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.

### Source

Source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.