is consultant cost an overhead expense
Direct Expense is NOTâ¦ â¢An item normally furnished by the consultant. â¢ An item purchased for our job, but will have useful life after the contract is complete. â¢ An item that may be used on more that one job, even if purchased during our job. â¢Items normally charged to the consultantâs overhead, and we allow as part of the approved overhead rate. â¢ Costs that are not reasonable, allocable and not determined allowable under the FARâs (Federal Acquisition Regulations).