When a contract with a non-Federal entity is subject to full CAS coverage, the allowability of certain costs under the cost principles will be affected by the allocation provisions of the Cost Accounting Standards ( e.g., CAS 414. CAS applies directly to the CAS-covered contract and the Cost Accounting Standards at 48 CFR parts 9904 or 9905 takes precedence over the cost principles in this subpart E with respect to the allocation of costs. Where a Federal contract awarded to a non-Federal entity is subject to the Cost Accounting Standards (CAS), it incorporates the applicable CAS clauses, Standards, and CAS administration requirements per the 48 CFR Chapter 99 and 48 CFR part 30 (FAR Part 30). Telecommunication costs and video surveillance costs. Rental costs of real property and equipment. Memberships, subscriptions, and professional activity costs. Materials and supplies costs, including costs of computing devices. Gains and losses on disposition of depreciable assets. General Provisions for Selected Items of CostĬonsiderations for selected items of cost.ĭefense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.Įquipment and other capital expenditures.įines, penalties, damages and other settlements.įund raising and investment management costs. Special Considerations for Institutions of Higher EducationĬosts incurred by states and local governments.Ĭost accounting standards and disclosure statement. Special Considerations for States, Local Governments and Indian TribesĬost allocation plans and indirect cost proposals. Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
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