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                            31.201-4 Determining allocability.
        
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart31.031.131.231.331.631.7
Section31.20131.20231.20331.20431.205
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31.201-4 Determining allocability.31.201-4 Determining allocability.       A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. Subject to the foregoing, a cost is allocable to a Government contract if it-                                       (a) 						            Is incurred specifically for the contract;                                          (b) 						            Benefits both the contract and other work, and can be distributed to them in reasonable proportion to the benefits received; or                                          (c) 						            Is necessary to the overall operation of the business, although a direct relationship to any particular cost objective cannot be shown.    **Parent topic:**  31.201 General.
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