FAR Reference (see Part 31) |
Unallowable/Unallowable Costs |
31.205-1 |
Advertising Costs - "Advertising"means the use of media to promote the sale of
products and/or serves. |
31.205-3 |
Bad Debts Costs - Losses arising from uncollectible accounts receivable and other claims,
and any directly associated costs such as collection and legal costs. |
31.205-6 |
Compensation for Personal Services
- The reasonableness of executive compensation, any individual element
or the sum of individual elements, may be challenged. Where such challenges
occur, the business concern must demonstrate the reasonableness
of compensation items in question. |
31.205-7 |
Contingencies - Contingency costs
are costs associated with a possible future event or condition, the
outcome of which is undeterminable. |
31.205-8 |
Contributions or Donations - Such
costs include cash, property or services, and are unallowable regardless
of recipient. |
31.205-14 |
Entertainment Costs - Costs of social
activities (office parties, picnics, etc.) and any directly associated
costs (tickets to shows or sporting events, meals, lodging, gratuities,
etc.). |
31.205-15 |
Fines and Penalties - Such costs result
from violations of, or failure to comply with, Federal, State, local
or foreign laws. Such costs would be allowable if incurred to comply
with specific terms and conditions of the contract.
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31.205-18 |
Independent Research and Development Costs
- Such costs include research and development expenditures not sponsored
by, or required in, the performance of an HHS contract or grant.
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31.205-19 |
Insurance Costs - Costs of insurance
on the lives of officers, partners, or sole proprietors where the
contracting organization is the beneficiary. |
31.205-20 |
Interest and Other Financial Costs
- Include interest on borrowings however represented, costs of refinancing
capital, fees paid in connection with preparing prospectuses, issuing
stock rights, etc. |
31.205-22 |
Legislative Lobbying Costs - These
costs are almost always unallowable. Contractor/grantee must
maintain adequate records to demonstrate that the certification
of costs as being allowable or unallowable (see 42.703-2) complies
with the requirements of 31.205-22. |
31.205-27 |
Organization Costs - Include expenditures
associated with planning or executing the organization or reorganization
of the corporate structure of the business, or raising capital. |
31.205-30 |
Patent Costs - Unallowable except
for general counseling services on patent matters, and patent costs
required by the terms of the Government contract or grant. |
31.205-35 |
Relocation Costs - Costs associated
with relocating an employee who resigns within twelve (12) months
for reasons within the employee's control. |
31.205-37 |
Royalty Costs - Such costs include
royalties paid where the Government has royalty free use of the patent,
or in cases where the patent is invalid, unenforceable, or expired. |
31.205-41 |
Taxes - Such costs include Federal
income and excess profit taxes and taxes associated with financing,
refinancing, or reorganizations. |
31.205-46 |
Travel Costs
- Costs for meals, lodging and incidental expenses which exceed
maximum amounts on a daily basis which apply to travel by Federal
employees in the performance of Government business.
Costs of contractor-owned or leased automobiles are allowable
if reasonable and to the extent they are used for company business.
That portion of the cost of company-furnished automobiles that
relates to personal use by employees (including transportation
to and from work) is considered compensation to the employee and
is unallowable in accordance with 31.205-6(m)(2).
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31.205-51 |
Alcoholic Beverage Costs - Costs of alcoholic beverages are unallowable. |
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