{"data":{"id":"us/48-cfr-31.201-4","jurisdiction":"us","citation":"48 CFR 31.201-4","heading":"31.201-4 Determining allocability.","body":"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—\n(a) Is incurred specifically for the contract;\n(b) Benefits both the contract and other work, and can be distributed to them in reasonable proportion to the benefits received; or\n(c) Is necessary to the overall operation of the business, although a direct relationship to any particular cost objective cannot be shown.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"a96f24d90c1d1ef251a601d0f4e0bcc20492981f2f29e2180def8c6bb4b479d8","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-31.201-3","next":"us/48-cfr-31.201-5"},"notice":"GroundRules: Original legal text. Not legal advice."}