C_S_Engineers_Contract_for_Design_of_General_Aviation_Federal_Inspection_Station.pdf — PaddleOCR-VL (Baidu)

CONR-385, PART III, SCHEDULE C Year Ended December 31, 2019 COMPUTATION OF ALLOWABLE INDIRECT COST – Continued

FAR References:

31.205-14 - Entertainment costs are unallowable.
31.205-20 - Interest on borrowings are unallowable.
31.205-3 - Bad debts, including actual or estimated losses, arising from uncollectible accounts receivable are unallowable.
Consist of costs: 31.205-51 - Costs of alcoholic beverages. 31.205-1(f)(4) Costs of ceremonies such as corporate celebrations. Both are unallowable.
31.205-8 - Contributions or donations, regardless of recipient, are unallowable.
31.201-2(a)(2) - Costs that are not incurred specifically for a contract, that do not benefit the contract and other work, and are not necessary to the overall operations of the business are not allocable, and therefore not allowable.
31.205-1 - Public relations and advertising costs, other than those required by contract, or that arise from requirements of government contracts, are unallowable.
31.205-19 - Costs for "key-man" life insurance where the Company is named as the beneficiary are unallowable.
31.205-6(m)(1) - The cost of fringe benefits are only allowable to the extent that they are reasonable and required by law, employer-employee agreement, or an established policy of the contractor.
31.205-6(m)(2) - The cost of company-furnished automobiles that relates to personal use by employees is unallowable.
31.205-41(b) Federal income and excess profits taxes and income tax accruals designed to account for the tax effects of differences between taxable income and pretax income as reflected by the books of account and financial statements are unallowable.