Zero suggestion will set you back out of previous bookkeeping attacks would-be allocable so you’re able to the modern several months
( 5 ) If the ratio from Government work to the fresh new low-Federal entity’s overall business is like so you’re able to dictate the latest non-Federal entity in favor of taking on the cost, such as where attributes made aren’t out-of an ongoing nature as well as have absolutely nothing link to performs not as much as Federal honors.
( 7 ) The new qualifications of the individual or matter leaving the service and the fresh new typical charge billed, especially with the non-federally funded factors.
( 8 ) Adequacy of the contractual arrangement on provider (elizabeth.grams., malfunction of your provider, imagine of energy necessary, speed from compensation, and you may termination terms).
( c ) Along with the factors inside the part (b) regarding the area, are deductible, retainer charge need to be supported by proof of bona-fide functions readily available or rendered.
Proposition will cost you.
Offer prices are the expense away from getting ready bids, proposals, otherwise apps to your possible Government and you may low-Government honours otherwise projects, such as the development of research necessary to keep the non-Federal entity’s bids or proposals. Proposition will set you back of your own current bookkeeping age of one another effective and unsuccessful bids and you can proposals usually are managed because the indirect (F&A) costs and you can designated currently to all products of the non-Federal entity.
Publication and you may printing can cost you.
( a ) Book costs for electronic and you may printing news, as well as shipment, campaign, and you will general handling are deductible. In the event that such costs are not recognizable which have a certain pricing goal, they should be designated since the indirect can cost you to benefiting circumstances of your non-Government organization. (閱讀全文…)