§ 1220.013. Unallowable costs.
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/us/cfr/t30/s§ 1220.013·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The following costs shall not be charged as direct or joint costs to NPSL operations:
(a)Bonus payments to the United States;
(b)Interest (except as permitted under § 1220.011(g));
(c)Depreciation, depletion, amortization, or any other charge for capital recovery for materiel charged to the NPSL capital account under § 1220.011(c), except as explicitly provided by the allowance for capital recovery calculated according to § 1220.020;
(d)The cost of taking inventory;
(e)Research and development costs;
(f)The following legal expenses:
(1)The costs of litigation against the Federal government;
(2)Fines or penalties levied by any Federal agency;
(3)Settlement of claims or other litigation resulting from the lessee's violation of regulatory requirements or negligence; and
(4)The cost of the lessee's legal staff or expense of outside attorneys, except as explicitly allowed under § 1220.011(f);
(g)The following employee relocation costs (whether incurred by the employee or the lessee):
(1)Loss on the sale of a home;
(2)Purchase price of a home in the new location;
(3)Payments for employee income taxes incident to reimbursed relocation costs; and
(4)Any relocation cost in connection with an employee move that is for the primary benefit of the lessee's non-NPSL operations;
(h)The lessee's own cost of administering employee benefit plans;
(i)The cost of acquiring or constructing shore base facilities and real property improvements that are charged to NPSL operations on a rental basis under § 1220.011(g);
(j)Rentals on any facilities, the investment costs of which have been charged either directly or as allocable joint costs, to the NPSL capital account; and
(k)Pre-NPSL expenditures. \[45 FR 36800, May 30, 1980, as amended at 75 FR 61087, Oct. 4, 2010\]
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§ 1220.013
Unallowable costs.
C.F.R.×1
Fed. Reg.×1
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