[Code of Federal Regulations] [Title 40, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR45.145] [Page 719] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY PART 45_TRAINING ASSISTANCE--Table of Contents Sec. 45.145 Allocability and allowability of costs. (a) Allocability and allowability of costs will be determined in accordance with 40 CFR 30.410. (b) Costs incurred for the purchase of land or the construction of buildings are not allowable.