48 CFR 31.201-4 - Determining allocability.
|Actualizado a:||December 2005|
TITLE 48 - FEDERAL ACQUISITION REGULATIONS SYSTEMCHAPTER 1 - FEDERAL ACQUISITION REGULATIONSUBCHAPTER E - GENERAL CONTRACTING REQUIREMENTSPART 31 - CONTRACT COST PRINCIPLES AND PROCEDURES31.201 - 4 - Determining allocability. A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. Subject to the foregoing, a cost is allocable to a Government contract if it (a) Is incurred specifically for the contract; (b) Benefits both the contract and other work, and can be distributed to them in reasonable proportion to the benefits received; or (c) Is necessary to the overall operation of the business, although a direct relationship to any particular cost objective cannot be shown.