[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR31.202]

[Page 608]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
Sec. 31.202  Direct costs.

    (a) No final cost objective shall have allocated to it as a direct 
cost any cost, if other costs incurred for the same purpose in like 
circumstances have been included in any indirect cost pool to be 
allocated to that or any other final cost objective. Direct costs of the 
contract shall be charged directly to the contract. All costs 
specifically identified with other final cost objectives of the 
contractor are direct costs of those cost objectives and are not to be 
charged to the contract directly or indirectly.
    (b) For reasons of practicality, the contractor may treat any direct 
cost of a minor dollar amount as an indirect cost if the accounting 
treatment--
    (1) Is consistently applied to all final cost objectives; and
    (2) Produces substantially the same results as treating the cost as 
a direct cost.

[69 FR 17767, Apr. 5, 2004]