---
kind: "section"
citation: "2 C.F.R. § 910.352"
title: "2"
number: "910.352"
heading: "Cost Principles."
url: "https://uscodex.org/cfr/2/910.352"
---

# §910.352. Cost Principles.


For For-Profit Entities, the Cost Principles contained in [48 CFR 31.2](/cfr/48/31.2.md) (Contracts with Commercial Organizations) must be followed in lieu of the Cost principles contained in [2 CFR 200.400 through 200.476](/cfr/2/200.400..200.476.md), except that patent prosecution costs are not allowable unless specifically authorized in the award document. This applies to For-Profit entities whether they are recipients or subrecipients.


## Notes

### Amendments

[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15320, Mar. 18, 2022]

### Authority

Authority: 42 U.S.C. 7101, et seq.; 31 U.S.C. 6301-6308; 50 U.S.C. 2401 et seq.; 2 CFR part 200.

### Source

Source: 79 FR 76024, Dec. 19, 2014, unless otherwise noted.

### Amendments

[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15320, Mar. 18, 2022]