( b ) Prices for university fees remission or other different compensation reduced so you’re able to children once the, or perhaps in lieu regarding, salaries and wages need to be susceptible to the fresh revealing criteria from inside the § , and should be handled just like the lead or indirect costs in common to the actual really works getting performed. Look for together with § .
§ Attempting to sell and product sales costs.
Can cost you of attempting to sell and you will income people goods and services of non-Government organization (until anticipate under § ) was unallowable, except because the lead can cost you, with earlier acceptance by Government awarding agencies when necessary getting the latest show of your own Government prize.
§ Authoritative provider business.
( an excellent ) The expenses from properties available with highly complex or formal organization work by the non-Government organization, like computing organization, cinch tunnels, and you will reactors is actually deductible, considering new prices for the services meet with the criteria out of possibly section (b) or (c) associated with area, and, in addition, account fully for people pieces of income or Federal resource you to definitely qualify given that appropriate credits not as much as § .
( b ) The expense of these features, when matter, must be charged to appropriate awards centered on actual use of functions on such basis as a plan off pricing otherwise centered strategy one:
( step one ) Does not discriminate ranging from things not as much as Federal prizes or other facts of the low-Government entity, along with need because of the non-Government entity getting interior aim, and you may