[Code of Federal Regulations]
[Title 48, Volume 6]
[Revised as of October 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR1631.203-72]

[Page 137]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
  CHAPTER 16--OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH 
                     BENEFITS ACQUISITION REGULATION
 
PART 1631_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
         Subpart 1631.2_Contracts With Commercial Organizations
 
Sec. 1631.203-72  Home office expense.

    A carrier's practices for allocating home office expenses to the 
segments of the carrier will be acceptable for purposes of FAR 31.203 if 
they are allocated on the basis of the beneficial or causal relationship 
between the home office activities and the segments to which the 
expenses are allocated. Expenses that cannot be allocated on the basis 
of a more specific beneficial or causal relationship should be allocated 
on a basis representative of the entire activity being managed. The 
compliance of such allocations with FAR 31.203 shall be determined on 
the basis of the facts and circumstances of each situation.

[70 FR 31391, June 1, 2005]