C.F.R. » Title 48 » CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET › SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS › PART 9904—COST ACCOUNTING STANDARDS

48 C.F.R. § 9904.402-40

9904.402-40 Fundamental requirement.

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All costs incurred for the same purpose, in like circumstances, are either direct costs only or indirect costs only with respect to final cost objectives. No final cost objective shall have allocated to it as an indirect cost any cost, if other costs incurred for the same purpose, in like circumstances, have been included as a direct cost of that or any other final cost objective. Further, 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.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1995–2021 · leading case: United States ex rel. Schumer v. Hughes Aircraft Co., 63 F.3d 1512 (9th Cir. 1995).
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United States ex rel. Schumer v. Hughes Aircraft Co., 63 F.3d 1512 (9th Cir. 1995). “See 48 C.F.R. § 9904.402-40 , -50. Although the regulations require that direct costs be allocated to the contracts which they benefit, see id.”
ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005). “48 C.F.R. § 9904.402-40 (emphasis added).”
ATK Thiokol, Inc. v. United States, 76 Fed. Cl. 654 (Fed. Cl. 2007). “at 639-45 (citing 48 C.F.R. §§ 9904.402-40 , 9904.404-40, 9904.”
Raytheon Co. & Raytheon Missile Sys. (A.S.B.C.A. 2021). “48 CFR § 9904.402-40 . 134. Raytheon withdraws the “vast majority” of patent costs it pays to its external counsel to prepare and submit patent applications, but it charges the government the costs associated with the preparation of its patent application if it considers the…”
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