b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs
[Items] Intellectual Property (Invention, Copyright, Patent, or Licensing Costs)
Unallowable as a direct cost unless specifically authorized on the grant award. May be allowable as F&A costs, provided they are in accordance with 45 CFR 75.448 and are included in the negotiation of F&A cost rates.
7.9 Allowability of Costs/Activities
Explanation of Allowable Costs