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30 wrz 2024 · Cost of money- (1) Is an imputed cost that is not a form of interest on borrowings (see 31.205-20 ); (2) Is an "incurred cost" for cost-reimbursement purposes under applicable cost-reimbursement contracts and for progress payment purposes under fixed-price contracts; and
- 52.215-16 Facilities Capital Cost of Money. - Acquisition.GOV
(a) Facilities capital cost of money will be an allowable...
- 52.215-16 Facilities Capital Cost of Money. - Acquisition.GOV
8 wrz 2022 · Under CAS 414, cost of money is calculated by multiplying the net book value of the business unit's facilities investment by a cost of money rate based on the interest rates specified semi-annually by the Secretary of the Treasury under Public Law 92-41.
(a) Facilities capital cost of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FAR 31.205-10(b) are met. One of the allowability criteria requires the prospective Contractor to propose facilities capital cost of money in its offer .
This part contains cost principles and procedures for-. (a) The pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1 (c)); and. (b) The determination, negotiation, or allowance of costs when required by a contract clause.
FAR 31.205-10 -- Cost of Money 75 FAR 31.205-11 – Depreciation 79 FAR 31.205-12 -- Economic Planning Costs 87 FAR 31.205-13 -- Employee Morale, Health, Welfare, Food Service, And Dormitory Costs and Credits 88 FAR 31.205-14 -- Entertainment Costs 92 FAR 31.205-15 -- Fines and Penalties, and Mischarging Costs 92
(a) Facilities capital cost of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FAR 31.205-10(b) are met. One of the allowability criteria requires the prospective Contractor to propose facilities capital cost of money in its offer.
Under government acquisition regulations, the cost of money for facilities capital is an allowable imputed indirect cost used for pricing government contracts. Unfortunately, the cost of money for facilities capital employed is frequently misinterpreted by acquisition personnel.
