3308. DETERMINING ALLOCABILITY

3308 DETERMINING ALLOCABILITY 3308.1 The contracting officer shall determine that a cost is allocable if the cost is assignable or chargeable to one (1) or more cost objectives on the basis of relative benefits received or other equitable relationship, in accordance with §3308.2. 3308.2 The contracting officer shall consider a cost allocable to a District contract if the cost meets one (1) or more of the following criteria: (a) The cost is incurred specifically for the contract; (b) The cost benefits both the contract and other work, and can be distributed to both in reasonable proportion to the benefits received; or (c) The cost is necessary to the overall operation of the business, although a direct relationship to any particular cost objective may not be evident. SOURCE: Final Rulemaking published at 35 DCR 1653 (February 26, 1988).