Section 45.145 - Allocability and allowability of costs(a) Allocability and allowability of costs will be determined in accordance with 2 CFR part 200, subpart E.(b) Costs incurred for the purchase of land or the construction of buildings are not allowable.49 FR 41004, Oct. 18, 1984, as amended at 79 FR 76062 , Dec. 19, 2014