[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR100.13]

[Page 420]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 100--COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994--Table of Contents
 
Sec. 100.13  Directly assignable costs.

    (a) A cost is directly assignable to the CALEA compliance effort if 
it is a plant cost incurred specifically to meet the requirements of 
CALEA sections 103 and 104.
    (1) A cost which has been incurred for the same purpose, in like 
circumstances, and which has been included in any allocable cost pool to 
be assigned to any final cost objective other than the CALEA compliance 
effort, shall not be assigned to the CALEA compliance effort (or any 
portion thereof).
    (2) Costs identified specifically with the work performed are 
directly assignable costs to be charged directly to the CALEA compliance 
effort. All costs specifically identified with other projects, business 
units, or cost objectives of the carrier shall not be charged to the 
CALEA compliance effort, directly or indirectly.
    (3) The burden of proof shall be upon the carrier to justify that 
such cost is an assignable cost under this part.
    (b) For reasons of practicality, any directly assignable cost may be 
treated as a directly allocable cost if the accounting treatment is 
consistently applied within the carrier's accounting system and the 
application produces substantially the same results as treating the cost 
as a directly assignable cost.

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