(d) Contractors shall keep reasonable records showing that the certificate of eligible or non-reimbursable costs (see 42.703-2) in accordance with this Subsection complies with the requirements of this Subsection. This category includes all contracts and contract amendments for research and development, training, and other work performed by educational institutions (defined as higher education institutions in the OMB Uniform Guidelines in 2 CFR Part 200, Subsections A and 20 U.S.C. 1001). 2. Travel expenses with aircraft under contract, lease or charter shall be limited to the eligible fare described in paragraph (b) of this Section for the destination, unless travel on board that aircraft is expressly required by the specifications, duration or condition of the contract or a higher amount is approved by the contract agent. A higher amount may be agreed if one or more of the circumstances listed in paragraph (b) of this Section justifying a tariff higher than the authorised tariff apply or if a prior agreement has been concluded in accordance with paragraph (c) point 3 of this Section. In all cases, travel with contractable, leased or chartered aircraft must be fully documented and justified. For any aircraft owned, leased or chartered by a Contractor and used for commercial purposes and invoiced or assigned directly or indirectly to a government contract, the Contractor shall maintain and provide manifests/protocols for all flights on board such business aircraft. The manifest/protocol shall specify at least the following: Directly related costs are all costs incurred exclusively by the occurrence of another cost factor and which would not have been incurred without the other costs. (b) `advertising` means the use of media to promote the sale of products or services and to carry out the activities referred to in point (d) of this Subsection, irrespective of the medium used, where the advertiser has control over the form and content of what will appear, the media in which they will appear and when they will appear. Advertising materials include, but are not limited to, conventions, exhibitions, free products, samples, magazines, newspapers, commercial newspapers, direct mail, merchant cards, shop windows, outdoor advertising, radio and television.
4. Permanent ownership costs of the former vacant actual residence, such as maintenance of buildings and land (excluding payment of costs), incidental charges, taxes, property insurance and mortgage interest, after the date of execution or rental of a new permanent residence, except that these costs, when added to the costs described in point (a)(3) of this Subsection, may represent 14% of the sale price of the sale Property not to exceed. 3. The estimated investment costs of the installations shall be expressly specified and proposed in the cost proposals for the contract under which the costs are to be claimed. (3) Closing costs incurred when the actual accommodation belonging to the employee is disposed of upon notification of the transfer to the employee (e.B. Brokerage fees, attorneys` fees, valuation fees, points and financing costs), except that these fees, when added to the costs described in paragraph (a)(4) of this subsection, may not exceed 14% of the sale price of the property sold. The fiscal year refers to the accounting period for which the annual financial statements are prepared on a regular basis, usually a period of 12 months, 52 weeks or 53 weeks. A defined benefit pension plan is a pension plan in which the benefits to be paid or the basis for determining those benefits are determined in advance and the contributions are intended to provide the specified benefits. (9) A congressional investigation or investigation into a matter that is the subject of an injunction proceeding as described in paragraphs (b) (1) to (5) of this section (see 10 U.S.C.
2324(e)(1)(Q)). (1) Are imputed costs that do not constitute a form of interest on loans (see 31.205-20); 2. Remuneration represented by dividend payments or calculated on the basis of dividend payments shall not be permitted. (3) Charges for the lease of immovable property between services, subsidiaries or organisations under common control, provided that they do not exceed the normal cost of ownership, such as depreciation, taxes, insurance, the cost of capital of installations for money and maintenance (other than interest or other costs not recoverable in accordance with Part 31), provided that no part of these costs duplicates other eligible costs. Costs of leasing personal property leased by a department, subsidiary or affiliate of the commonly controlled contractor that has an established practice of leasing the same or similar properties to unaffiliated tenants are permitted in accordance with paragraph (b)(1) of this subsection. (d) unless otherwise objected, costs incurred in proceedings brought by a State or a local or foreign government pursuant to point (b) of this Subsection may be eligible if the contract staff (or another official appointed in the Agency`s procedures) determines that the costs have been incurred: (2) payments to employees under plans; only in the context of a change (actual or future) in the management control or ownership of the contractor or a substantial part of its assets in which these employees receive special remuneration, which depends on whether the employee remains with the contractor for a certain period of time. (b) The cost of special tools and special test equipment used in the performance of one or more government contracts shall be permitted and shall be apportioned among the specific government contract(s) for which they were purchased, except that the cost of: – (c) notwithstanding any other provision of this subsection, remuneration, fees, commissions, percentages, advances or brokerage fees from sellers or agents; Whether or not they depend on the award of the contract, they are only allowed if they are paid to bona fide employees or to commercial or commercial agencies established and maintained by the contractor for commercial security purposes. .