[Code of Federal Regulations]

[Title 48, Volume 4]

[Revised as of October 1, 2006]

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

[CITE: 48CFR352.216-72]



[Page 74]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                  CHAPTER 3--HEALTH AND HUMAN SERVICES

 

PART 352_SOLICITATION PROVISIONS AND CONTRACT CLAUSES--Table of Contents

 

              Subpart 352.2_Texts of Provisions and Clauses

 

Sec. 352.216-72  Additional cost principles.



    As prescribed in 316.307(j), insert the following clause in all 

solicitations and resultant cost-reimbursement contracts:



                  Additional Cost Principles (OCT 1990)



    (a) Bid and proposal costs. (1) Bid and proposal costs are the 

immediate costs of preparing bids, proposals, and applications for 

potential Federal and non-Federal contracts, grants, and agreements, 

including the development of scientific, cost, and other data needed to 

support the bids, proposals, and applications.

    (2) Bid and proposal costs of the current accounting period are 

allowable as indirect costs.

    (3) Bid and proposal costs of past accounting periods are 

unallowable in the current period. However, if the organization's 

established practice is to treat these costs by some other method, they 

may be accepted if they are found to be reasonable and equitable.

    (4) Bid and proposal costs do not include independent research and 

development costs covered by the following paragraph, or preaward costs 

covered by paragraph 38 of Attachment B to OMB Circular A-122.

    (b) Independent research and development costs. (1) Independent 

research and development is research and development conducted by an 

organization which is not sponsored by Federal or non-Federal contracts, 

grants, or other agreements.

    (2) Independent research and development shall be allocated its 

proportionate share of indirect costs on the same basis as the 

allocation of indirect costs to sponsored research and development.

    (3) The cost of independent research and development, including its 

proportionate share of indirect costs, are unallowable.



                             (End of clause)