b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs
[Items] Bad Debts
Bad debts (debts which have been 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 after they have been determined to be uncollectable are also unallowable. (See also 45 CFR 75.428).
7.9 Allowability of Costs/Activities
Explanation of Allowable Costs