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District of Columbia Municipal Regulations

Chapter 27-33

D.C. Mun. Regs. tit. 27, ch. 33

Contract Cost Principles

District of Columbia, Office of the Secretary

27-3300General Provisions 27-3301Advance Cost Agreements 27-3302Deviation From Cost Principles 27-3303[Reserved]27-3304[Reserved]27-3305Total Costs 27-3306Determining Allowability 27-3307Determining Reasonableness 27-3308Determining Allocability 27-3309[Reserved]27-3310Credits 27-3311Accounting for Unallowable Costs 27-3312Direct Costs 27-3313Indirect Costs 27-3314[Reserved]27-3315Pre-contract Costs 27-3316Bid and Proposal Costs 27-3317[Reserved]27-3318Termination for Convenience Costs 27-3319[Reserved]27-3320Automatic Data Processing Equipment Leasing Costs 27-3321Depreciation and Use Allowances 27-3322Maintenance, Repair, Service, and Warranty Costs 27-3323Manufacturing and Production Engineering Costs 27-3324Material Costs 27-3325Patent and Royalty Costs 27-3326Leasing Costs Other Than Automatic Data Processing Equipment 27-3327Selling Costs 27-3328Special Tooling and Special Test Equipment Costs 27-3329[Reserved]27-3330Bad Debts 27-3331Bonding Costs 27-3332Insurance and Indemnification Costs 27-3333Interest and Other Financial Costs 27-3334Organization Costs and Other Business Costs 27-3335Taxes 27-3336Losses on Other Contracts 27-3337[Reserved]27-3338[Reserved]27-3339[Reserved]27-3340Compensation for Employee Services 27-3341Personnel Costs Related to Labor-management Agreements 27-3342Costs of Back Pay 27-3343Labor Relations Costs 27-3344Expert and Consultant Services Costs 27-3345Recruitment Costs 27-3346Relocation Costs 27-3347[Reserved]27-3348[Reserved]27-3349[Reserved]27-3350Advertising Costs 27-3351Contingencies 27-3352Contributions and Donations 27-3353Entertainment Costs 27-3354Fines and Penalties 27-3355Lobbying Costs 27-3356Plant Protection Costs 27-3357Transportation Costs 27-3358Travel Costs 27-3399Definitions