---
kind: "section"
citation: "2 C.F.R. § 200.462"
title: "2"
number: "200.462"
heading: "Rearrangement and reconversion costs."
url: "https://uscodex.org/cfr/2/200.462"
---

# §200.462. Rearrangement and reconversion costs.

- (a) Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable as indirect costs. Special arrangements and alterations are allowable as a direct cost if the costs are incurred specifically for a Federal award and with the prior approval of the Federal agency or pass-through entity.
- (b) Costs incurred in restoring or rehabilitating the recipient's or subrecipient's facilities to approximately the same condition existing immediately before the commencement of a Federal award(s), less costs related to normal wear and tear, are allowable.

## 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.