Definitions.

CFR · 2024-01-01 · US · Title 10

For the purposes of this regulation: (a) (1) It is incurred solely for materials or services sold; (2) It benefits both the customer and the Department in proportions that can be approximated through use of reasonable methods, or (3) It is necessary to the overall operation of the Department and is deemed to be assignable in part to materials or services sold. (b) (c) (d) (e) (f) (1) Direct labor. (2) Personnel fringe benefits. (3) Direct materials. (4) Other direct costs. (5) Processing materials and chemicals. (6) Power and other utilities. (7) Maintenance. (8) Indirect cost, i.e., common costs which cannot be directly assigned to specific cost objectives and are therefore allocated to cost objectives in a systematic cost allocation process. (9) Depreciation which includes depreciation costs that are directly associated with facilities and equipment utilized, and allocated depreciation costs for support and general facilities and equipment. (10) Added factor includes general and administrative costs and other support costs that are incurred for the benefit of the Department, an organizational unit or a material or service as a whole. (g) (h) (i)

official document · source cfr-2024 · id 10:§ 1009.2