§ Telecommunication costs and you may movies surveillance costs.
( good ) Can cost you incurred to possess communication and you can movies surveillance attributes or products for example while the devices, sites, films monitoring, affect server was deductible except for the following activities:
( b ) Obligating or spending secured communication and you will films surveillance features otherwise devices otherwise properties since the explained inside the § to:
( elizabeth ) From inside the evaluating, discussing and granting pricing allocation agreements or indirect pricing proposals, brand new cognizant company for indirect will cost you is to basically assure that the fresh non-Federal organization are applying these types of cost accounting standards into the a normal basis throughout their opinion and you may negotiation regarding indirect cost proposals. In which wide variations exists on treatment of certain costs items from the non-Government organization, the brand new reasonableness and equity of such solutions is fully believed. step one associated with region.
( b ) Follow one constraints otherwise conditions set forth in these prices or even in the latest Federal award on products or number of pricing circumstances.
( age ) If for example the contract are subject to Cas, costs have to be allocated to the fresh contract pursuant to your Pricing Accounting Standards. With the the quantity one to Cas de figure enforce, new allotment of costs in accordance with Cas requires precedence more the newest allotment conditions within this region.
( b ) Having pricing coating a future financial year of one’s low-Government organization, new unallowable costs was taken from the brand new indirect (F&A) prices pools together with prices correctly adjusted.