Section 27-3312. DIRECT COSTS

 

3312.1Direct costs associated with District contracts shall be segregated from other costs and recorded in accounts identifying them with the particular contract or cost objective to the maximum extent possible.

 

3312.2Costs specifically identified with final cost objectives that are unrelated to District contracts, including other contracts or general business objectives of the contractor, shall not be charged to a District contract directly or indirectly.

 

3312.3Any direct cost of a minor dollar amount may be treated as an indirect cost if the accounting treatment used is consistently applied and produces substantially the same result as treating the cost as a direct cost. A minor dollar amount shall be an amount not in excess of one half percent (1/2%) of the contract price.

 

3312.4Any cost that has been allocated to any indirect cost pool or objective shall not be allowed as a direct cost.

 

source

Final Rulemaking published at 35 DCR 1655 (February 26, 1988).