Allowable

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FAU: A cost is allowable to a project if: (1) the costs are reasonable; (2) the costs are allocable to the specific project; (3) the costs are treated consistently in like circumstances; and (4) the costs conform to any limitations of the cost principles or the sponsored agreement. For further information go to  Uniform Guidance.

Taimu: A cost that is reasonable and allocable to sponsored agreements under the principles and methods provided for sponsored projects.