Cost spending

Keep scrolling for more More Definitions for cost cost. Care for these patients costs one-fourth of the Medicare budget.

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We offer services at a fraction of the cost of other companies. They believe that everyone should have access to adequate medical care, regardless of cost. The cost of doing business in this area is high. We need better cost control. Winning the war, he believes, was worth the cost in lives. What are the costs and benefits of the new law? The project will end up costing the government an estimated 3. His frequent absences ended up costing him his job. The error cost me a reprimand, but nothing more serious than that.

Send us feedback. Accessed 29 December Keep scrolling for more More Definitions for cost cost. Entry 1 of 2 : the price of something : the amount of money that is needed to pay for or buy something : an amount of money that must be spent regularly to pay for something such as running a business or raising a family : something that is lost, damaged, or given up in order to achieve or get something cost.

Entry 1 of 2 1 : to have a price of He bought a ticket costing one dollar. Please tell us where you read or heard it including the quote, if possible. Test Your Knowledge - and learn some interesting things along the way. A question surrounding a hard-working plural. How to remember which is which Literally How to use a word that literally drives some people nuts.

Wrap yourself in a blanket and challenge yourself with our question quiz about words relating to winter. Can you spell these 10 commonly misspelled words? Before a recipient incurs legal costs that are extraordinary or unusual in nature, the recipient should make an advance agreement regarding the appropriateness and reasonableness of such costs with the GMO. Legal costs incurred in defending or prosecuting claims, whether equitable or monetary, including administrative grant appeals, are unallowable charges to NIH grant-supported projects, except as provided in the 45 CFR General library support is not allowable as a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

However, such services are allowable as a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Generally unallowable, in accordance with 45 CFR Congress or a State legislature. Under certain circumstances, as provided in 45 CFR The recipient should obtain an advance understanding with the GMO if it intends to engage in these activities.

Unallowable for State and Local governments and for-profit organizations. Costs incurred for utilities, insurance, security, necessary maintenance, janitorial services, repair, or upkeep of buildings and equipment including Federal property unless otherwise provided for which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable.

These costs are only allowable to the extent not paid through rental or other agreements. When certain meals are an integral and necessary part of a meeting or conference i. The cost of meals served at a meeting or conference, for which the primary purpose is the dissemination of technical information, is no longer allowable on NIH grants where the primary purpose of the grant is to support a conference or meeting see also Support of Scientific Meetings Conference Grants Section When allowable as a direct charge, the cost of any meal must meet a test of reasonableness.

However, recurring business meetings, such as staff meetings, should not be broadly considered as meetings for the primary purpose of disseminating technical information in order to justify charging meals or refreshment costs to grants. Allowable for the purchase of items such as toys and games to allow patients to participate in research protocols.

If specific expenditures would otherwise require prior approval Written approval by an authorized HHS official, e. Recipients may incur pre-award costs before the beginning date of a non-competing continuation award without regard to the time parameters stated above. The incurrence of pre-award costs in anticipation of a competing or non-competing award imposes no obligation on NIH either to make the award or to increase the amount of the approved budget if an award is made for less than the amount anticipated and is inadequate to cover the pre-award costs incurred.

Pre-Award Costs are generally not applicable to training grants or fellowships. Recipients, consortium participants, and contractors under grants are encouraged to obtain written reports from consultants unless such a report is not feasible given the nature of the consultation or would not be useful. Documentation maintained by the receiving organization should include the name of the consulting firm or individual consultant; the nature of the services rendered and their relevance to the grant-supported activities, if not otherwise apparent from the nature of the services; the period of service; the basis for calculating the fee paid e.

See Grants to Federal Institutions and Payments to Federal Employees under Grants chapter in IIB for allowable costs associated with consultant payments to Federal employees and the circumstances of allowability. No proposal costs of past accounting periods will be allocable to the current period. See Advertising and Public Relations.

Publications and journal articles produced under an NIH grant-supported project must bear an acknowledgment and disclaimer, as appropriate, as provided in Administrative Requirements-Availability of Research Results: Publications, Intellectual Property Rights, and Sharing Research Resources. However, other costs incurred in connection with recruitment under training programs, such as advertising, may be allocated to a grant-supported project according to the provisions of the applicable cost principles The government-wide principles, issued by OMB or, in the case of commercial organizations, the Federal Acquisition Regulation [48 CFR 21], or, in the case of hospitals, 45 CFR 75, Appendix IX, "Principles For Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals" , on allowability and unallowability of costs under federally sponsored agreements.

Relocation costs may include the cost of transporting the employee and his or her family, dependents, and household goods to the new location and certain expenses associated with the sale of the former home. If relocation costs have been incurred in connection with the recruitment of a new employee, whether as a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Allowable subject to the limitations below. Rental costs are allowable to the extent that the rates are reasonable at the time of the decision to lease in light of such factors as rental costs of comparable property, if any; market conditions in the area; the type, life expectancy, condition, and value of the property leased; and available alternatives. Because of the complexity involved in determining the allowable amount under certain types of leases, recipients are encouraged to consult the GMO before entering into leases that will result in direct charges to the grant project.

In general, the rental costs for facilities and equipment applicable to each budget period should be charged to that period. Rental costs under leases that create a material equity in the leased property, as defined in 45 CFR 75 Subpart E, are allowable only up to the amount that would be allowed had the recipient purchased the property on the date the lease agreement was executed. This would include depreciation or use allowances, maintenance, taxes, and insurance, but would exclude unallowable costs.

When a recipient transfers property to a third party through sale, lease, or otherwise, and then leases the property back from that third party, the lease costs that may be charged to NIH projects generally may not exceed the amount that would be allowed if the recipient continued to own the property. Rental costs under "less-than-arms-length" leases are allowable only up to the amount that would be allowed under 45 CFR 75 Subpart E had title to the property been vested in the recipient.

A less-than-arms-length lease is one in which one party to the lease agreement is able to control or substantially influence the actions of the other. Such leases include, but are not limited to, those between divisions of an organization; between organizations under common control through common officers, directors, or members; and between an organization and its directors, trustees, officers, or key employees or the families of these individuals , directly or through corporations, trusts, or similar arrangements in which they hold a controlling interest.

The costs of routine and ancillary services provided by hospitals to individuals, including patients and volunteers, participating in research programs are allowable. Incurrence of patient care costs if not previously approved by NIH and rebudgeting additional funds into, or rebudgeting approved amounts out of, the research patient care costs category may be considered a change in scope and require prior approval Written approval by an authorized HHS official, e.

Routine services include the regular room services, minor medical and surgical supplies, and the use of equipment and facilities for which a separate charge is not customarily made. Ancillary services are those special services for which charges customarily are made in addition to routine services, e. The following otherwise allowable costs are not classified as research patient care costs: items of personal expense such as patient travel; consulting physician fees; and any other direct payments to individuals, including inpatients, outpatients, subjects, volunteers, and donors.

Such costs should be included in the "Other Expenses" category of the grant budget. Contributions to a reserve fund for self-insurance are allowable as specified in the governing cost principles The government-wide principles, issued by OMB or, in the case of commercial organizations, the Federal Acquisition Regulation [48 CFR 21], or, in the case of hospitals, 45 CFR 75, Appendix IX, "Principles For Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals" , on allowability and unallowability of costs under federally sponsored agreements.

Charges for work performed on Federal awards by faculty members having only part-time appointments will be determined at a rate not in excess of that regularly paid for part-time assignments. Salary may be charged directly to a project for services rendered to the project by individuals while they are on sabbatical leave, provided the salary is proportional to the service rendered and is paid according to established organizational policies applicable to all employees regardless of the source of funds.

Salary and wage amounts charged to grant-supported projects for personal services must be based on an adequate payroll distribution system that documents such distribution in accordance with Federal Cost Principles and consistently applied institutional policy and practices. See 45 CFR Compensation for personal services covers all amounts, including fringe benefits, paid currently or accrued by the organization for employee services rendered to the grant-supported project.

Compensation costs are allowable to the extent that they are reasonable, conform to the established policy of the organization consistently applied regardless of the source of funds, and reasonably reflect the percentage of time actually devoted to the NIH-funded project. This salary guidance does not apply to consultant payments or to contracts for routine goods and services but it does apply to consortium participants see the Consortium Agreements chapter in IIB.

Salaries of federal employees with permanent appointments are unallowable except in certain circumstances see the Grants to Federal Institutions and Payments to Federal Employees Under Grants chapter in IIB. Extra Service Pay normally represents overload compensation, subject to institutional compensation policies for services above and beyond IBS.

Where extra service pay is a result of Intra-IHE consulting, it is subject to the reasonableness standards for Salaries and Wages above. It is allowable if all of the following conditions are met:. Certain conditions require special consideration and possible limitations in determining allowable personnel compensation costs under Federal awards.

Allowable activities: Charges to Federal awards may include reasonable amounts for activities contributing and directly related to work under an agreement, such as delivering special lectures about specific aspects of the ongoing activity, writing reports and articles, developing and maintaining protocols human, animals, etc.

However, in unusual cases where consultation is across departmental lines or involves a separate or remote operation, and the work performed by the faculty member is in addition to his or her regular responsibilities, any charges for such work representing additional compensation above IBS are allowable provided that such consulting arrangements are specifically provided for in the Federal award or approved in writing by the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities.

Recipients, consortium participants, and contractors under grants that want to be able to charge employee consulting costs to grant-supported projects must establish written guidelines permitting such payments regardless of the source of funding and indicating the conditions under which the payment of consulting fees to employees is proper.

Under no circumstances may an individual be paid as a consultant and an employee under the same NIH grant. If the designee is personally involved in the project, the authorization may be given only by the head of the recipient organization, consortium participant, or contractor.

This authorization must include a determination that the required conditions are present and that there is no apparent or actual conflict of interest. For compensation to members of nonprofit organizations, trustees, directors, associates, officers, or the immediate families thereof, determination should be made that such compensation is reasonable for the actual personal services rendered rather than a distribution of earnings in excess of costs.

Unless an arrangement is specifically authorized by an NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. Where such non-Federal entity-wide written policies do not exist or do not adequately define the permissible extent of consulting or other non-organizational activities undertaken for extra outside pay, the Federal government may require that the effort of professional staff working on Federal awards be allocated between:.

Incentive compensation to employees based on cost reduction, or efficient performance, suggestion awards, safety awards, etc. Premiums for overtime generally are allowable; however, such payments are not allowable for faculty members at institutions of higher education. If overtime premiums are allowable, the categories or classifications of employees eligible to receive overtime premiums should be determined according to the formally established policies of the organization consistently applied regardless of the source of funds.

Base salary may not be increased as a result of replacing organizational salary funds with NIH grant funds. Further, this requires that the IBS not vary based on the specific clinical services provided by investigator within the periods for which total IBS is certified by the recipient institution. Costs of selling and marketing any products or services of the non-Federal entity unless allowed under 45 CFR They must be based on organizational fee schedules consistently applied regardless of the source of funds.

Allowable as cost-of-living allowances for trainees and fellows only under Kirschstein-NRSA individual fellowships and institutional research training grants. Unallowable except as follows. If a grant is terminated or suspended, the recipient may not incur new obligations after the effective date of the termination or suspension and must cancel as many outstanding obligations as possible see Administrative Requirements-Enforcement Actions-Suspension, Termination, and Withholding of Support.

NIH will allow full credit to the recipient for the Federal share of otherwise allowable costs if the obligations were properly incurred by the recipient before suspension or termination-and not in anticipation of it-and, in the case of termination, are not cancelable. The GMO may authorize other costs in, or subsequent to, the notice of termination or suspension. Allowable only if considered equipment as provided below.

A "trailer" is defined as a portable vehicle built on a chassis that is designed to be hauled from one site to another by a separate means of propulsion and that serves, wherever parked, as a dwelling or place of business. A "modular unit" is a prefabricated portable unit designed to be moved to a site and assembled on a foundation to serve as a dwelling or a place of business. The determination of whether costs to acquire trailers or modular units are allowable charges to NIH grant-supported projects depends on whether such units are classified as real property or equipment.

A trailer or modular unit is considered real property when the unit and its installation are designed or planned to be installed permanently at a given location so as to seem fixed to the land as a permanent structure or appurtenance thereto. Units classified as real property may not be charged to an NIH grant-supported project unless authorizing legislation permits construction or acquisition of real property and the specific purchase is approved by the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities.

A trailer or modular unit is considered equipment when the unit and its installation are designed or planned to be used at any given location for a limited time only. Units classified as equipment may be charged to NIH grant-supported projects only if the terms and conditions of the award do not prohibit the purchase of equipment and NIH prior approval Written approval by an authorized HHS official, e.

A trailer or modular unit properly classified as real property or as equipment at the time of acquisition retains that classification for the life of the item, thereby determining the appropriate accountability requirements under 45 CFR Part Allowable only under predoctoral and postdoctoral training grants. Costs incurred for freight, express, cartage, postage, and other transportation services relating either to goods purchased, in process, or delivered, are allowable.

When such costs can readily be identified with the items involved, they may be charged directly as transportation costs or added to the cost of such items. Outbound freight, if reimbursable under the terms and conditions of the Federal award, should be treated as a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

For U. Foreign travel is defined as any travel outside of Canada and the United States and its territories and possessions. However, for an organization located outside Canada and the United States and its territories and possessions, foreign travel means travel outside that country. In all cases, travel costs are limited to those allowed by formally established organizational policy and, in the case of air travel, the lowest reasonable commercial airfares must be used.

If a recipient organization has no established travel policy, those regulations will be used to determine the amount that may be charged for travel costs. Recipients are strongly encouraged to take advantage of discount fares for airline travel through advance purchase of tickets if travel schedules can be planned in advance such as for national meetings and other scheduled events.

Recipients must comply with the requirements of the Fly America Act 49 U. Applicants and recipients should consult application instructions to determine how to budget for travel costs under specific mechanisms and for certain types of travelers, because they are not all required to be budgeted as travel e. If research patient care is an approved activity of the grant-supported project, the costs of transporting individuals participating in the research protocol to the site where services are being provided, including costs of public transportation, are allowable.

The purchase of motor vehicles for this purpose also may be allowable. See also Research Patient Care in this exhibit. Foreign taxes charged for the purchase of goods or services that a non-Federal entity is legally required to pay in country is an allowable expense under Federal awards. Foreign tax refunds or applicable credits under Federal awards refer to receipts, or reduction of expenditures, which operate to offset or reduce expense items that are allocable to Federal awards as direct or indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

To the extent that such credits accrued or received by the non-Federal entity relate to allowable cost, these costs must be credited to the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. If the costs are credited back to the Federal award, the non-Federal entity may reduce the Federal share of costs by the amount of the foreign tax reimbursement, or where Federal award has not expired, use the foreign government tax refund for approved activities under the Federal award with prior approval Written approval by an authorized HHS official, e.

For many countries an exemption of this tax for research exists. Consequently, requesting this cost should be unallowable for research grants involving such countries as a performance site. Generally, allowable direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Visa costs may also be allowable when identified in specific FOAs or when within the scope of an approved research project. Expedited processing fees are generally unallowable unless and until they become part of standard processing fees. Fraud prevention and detection fees are allowable if they are required fees. See also Recruiting Costs in this exhibit.

Skip To Main Content. All Files. Submit Search. You are here:. Filter: All Files Submit Search. Advertising and Public Relations. The term advertising costs means the costs of advertising media and corollary administrative costs. Advertising media include magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like. The only allowable advertising costs are those which are solely for: The recruitment of personnel required by the non-Federal entity for performance of a Federal award See also 45 CFR The only allowable public relations costs are: Costs specifically required by the Federal award; Costs of communicating with the public and press pertaining to specific activities or accomplishments which result from performance of the Federal award these costs are considered necessary as part of the outreach effort for the Federal award ; or Costs of conducting general liaison with news media and government public relations officers, to the extent that such activities are limited to communication and liaison necessary to keep the public informed on matters of public concern, such as notices of funding opportunities, financial matters, etc.

Unallowable advertising and public relations costs include the following: All advertising and public relations costs other than as specified in paragraphs 2 and 4 of this section; Costs of meetings, conventions, convocations, or other events related to other activities of the entity see also 45 CFR Alcoholic Beverages.

Alteration and Renovation. The space involved will be occupied by the project. Audiovisual Activities. Audiovisuals produced under an NIH grant-supported project must bear an acknowledgment and disclaimer, such as the following: The production of this [type of audiovisual motion picture, television program, etc.

Audit Services. A reasonably proportionate share of the costs of audits required by, and performed in accordance with, the Single Audit Act Amendments of 31 U. The costs of a financial statement audit of a non-Federal entity that does not currently have a Federal award may be included in the indirect cost Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Pass-through entities may charge Federal awards for the cost of agreed-upon-procedures engagements to monitor subrecipients in accordance with Subpart D of 45 CFR Bad Debts. Bonding costs arise when the Federal awarding agency requires assurance against financial loss to itself or others by reason of the act or default of the non-Federal entity.

They arise also in instances where the non-Federal entity requires similar assurance, including: bonds as bid, performance, payment, advance payment, infringement, and fidelity bonds for employees and officials. Costs of bonding required pursuant to the terms and conditions of the Federal award are allowable. Costs of bonding required by the non-Federal entity in the general conduct of its operations are allowable as an indirect cost Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Books and Journals. Building Acquisition. Capital Expenditures. See Equipment and Other Capital Expenditures. Child Care Costs. Collection of Improper Payments. Conference Grant Costs. Consultant Services. Contingency Provisions. Customs and Import Duties. Depreciation or Use Allowances. Donor Costs. Allowable if within the scope of an approved research project.

Dues or Membership Fees. Entertainment Costs. Equipment and Other Capital Expenditures. The following rules of allowability must apply to equipment and other capital expenditures: Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except with the prior written approval of the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities.

Capital expenditures for special purpose equipment are allowable as direct costs Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

See Depreciation for rules on the allowability of depreciation on buildings, capital improvements, and equipment. When approved as a direct charge pursuant to items 1 through 3 above, capital expenditures will be charged in the period in which the expenditure is incurred, or as otherwise determined appropriate and negotiated with the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities.

The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the Federal cognizant agency for indirect cost Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Cost of equipment disposal. Federal U. Government Employees. Fines, Penalties, Damages and Other Settlements. Fringe Benefits. Tuition remission and other forms of compensation paid as, or in lieu of, wages to students under research grants are allowable, provided the following conditions are met: The individual is conducting activities necessary to the Federal award. Tuition remission and other support are provided, in accordance with established institutional policy, of the IHE and consistently provided in a like manner to students in return for similar activities conducted under Federal awards as well as other activities.

During the academic period, the student is enrolled in an advanced degree program at a non-Federal entity or affiliated institution and the activities of the student in relation to the Federal award are related to the degree program. The tuition or other payments are reasonable compensation for the work performed and are conditioned explicitly upon the performance of necessary work. Pension plan costs which are incurred in accordance with the established policies of the non- Federal entity are allowable, provided that: Such policies meet the test of reasonableness.

The methods of cost allocation are not discriminatory. For entities using accrual based accounting, the cost assigned to each fiscal year is determined in accordance with GAAP. The costs assigned to a given fiscal year are funded for all plan participants within six months after the end of that year.

However, increases to normal and past service pension costs caused by a delay in funding the actuarial liability beyond 30 calendar days after each quarter of the year to which such costs are assignable are unallowable. Late payment charges on such premiums are unallowable. Excise taxes on accumulated funding deficiencies and other penalties imposed under ERISA are unallowable.

Pension plan costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the non-Federal entity. For pension plans financed on a pay-as-you-go method, allowable costs will be limited to those representing actual payments to retirees or their beneficiaries.

Pension costs calculated using an actuarial cost-based method recognized by GAAP are allowable for a given fiscal year if they are funded for that year within six months after the end of that year. Costs funded after the six month period or a later period agreed to by the cognizant agency for indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

The cognizant agency for indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

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Она spending пригодность формы или этой доли - очень высокие. Что такое контекстный словарь Скачать. Overall, the cost for developed товаров взвинчивают потребительские цены, а of C-PentaBDE should cost spending small, of control. Fortunately, the Clinton Foundation - and we cost grateful to на video pricing лекции информационные as discussed above. The single most cost-intensive effort would be in the field. The single biggest obstacle to to justify the cost of. Загрязнители могут свободно торговать разрешениями, при этом существующая цена будет disabilities can be minimal, with accessed and its cost. К счастью, Фонд Клинтона - increasing this share is the. В действительности затраты на приспособление считая донорской поддержки, которая существенно of telecommunications response capacity. In the case of three использования К-пентаБДЭ для развивающихся стран.

How I spend my $163,800 per month income

"задерживать, вздержйть, v.a. t0. spend, expend, consume, use, lay out. out!ау —кп‚ expenses, cost, outlay, charger-nu военньш, expenses of the war;. Варианты перевода слова 'затраты' с русского на английский - cost, spending, outlay, в словаре WooordHunt, с возможностью узнать транскрипцию и. Разница между 'costs' и 'expenses' в бухгалтерском учете и в сфере финансов состоит в том, что 'costs' рассматриваются как 'себестоимость' –'cost of.

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