[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR31.205-14]



[Page 616]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                CHAPTER 1--FEDERAL ACQUISITION REGULATION

 

PART 31_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents

 

          Subpart 31.2_Contracts With Commercial Organizations

 

Sec. 31.205-14  Entertainment costs.



    Costs of amusement, diversions, social activities, and any directly 

associated costs such as tickets to shows or sports events, meals, 

lodging, rentals, transportation, and gratuities are unallowable. Costs 

made specifically unallowable under this cost principle are not 

allowable under any other cost principle. Costs of membership in social, 

dining, or country clubs or other organizations having the same purposes 

are also unallowable, regardless of whether the cost is reported as 

taxable income to the employees.



[60 FR 42663, Aug. 16, 1995]