719.33—What categories of costs are unallowable?
(a)
Specific categories of unallowable costs are contained in the cost principles at 48 CFR (FAR) part 31 and 48 CFR (DEAR) part 931 and 970.31. See also 41 U.S.C. 256(e).
(b)
The Department does not consider for reimbursement any costs incurred for entertainment or alcoholic beverages. See 48 CFR (FAR) 31.205-14 and 31.205-51 and 41 U.S.C. 256(e).
(c)
Costs that are customarily or already included in billed hourly rates are not separately reimbursable.
(d)
Interest charges that a contractor incurs on any outstanding (unpaid) bills from retained legal counsel are not reimbursable.