Is the charge for a Provisional Patent allowable?
Assuming this a federal grant, 2 CFR 200.448 Intellectual Property, which covers the allowability of patent costs, applies. The regulation does not makes a distinction for provisional patents, so the regulation would apply. If title to the patent or a royalty-free license is required to be conveyed to the federal government, the cost would be allowable when a provisional patent is required in order to secure the final patent.
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