GroundRules
48 CFR 31.201-4: 31.201-4 Determining allocability.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 1—FEDERAL ACQUISITION REGULATION
- SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS
- PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES
- Subpart 31.2—Contracts With Commercial Organizations
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.
Collected 2026-08-27T02:26:29Z. Source file · JSON