30 CFR 1220.013 - Unallowable costs.

§ 1220.013 Unallowable costs.

The following costs shall not be charged as direct or joint costs to NPSL operations:

(a) Bonus payments to the United States;

(b) Interest (except as permitted under § 1220.011(g));

(c) Depreciation, depletion, amortization, or any other charge for capital recovery for materiel charged to the NPSL capital account under § 1220.011(c), except as explicitly provided by the allowance for capital recovery calculated according to § 1220.020;

(d) The cost of taking inventory;

(e) Research and development costs;

(f) The following legal expenses:

(1) The costs of litigation against the Federal government;

(2) Fines or penalties levied by any Federal agency;

(3) Settlement of claims or other litigation resulting from the lessee's violation of regulatory requirements or negligence; and

(4) The cost of the lessee's legal staff or expense of outside attorneys, except as explicitly allowed under § 1220.011(f);

(g) The following employee relocation costs (whether incurred by the employee or the lessee):

(1) Loss on the sale of a home;

(2) Purchase price of a home in the new location;

(3) Payments for employee income taxes incident to reimbursed relocation costs; and

(4) Any relocation cost in connection with an employee move that is for the primary benefit of the lessee's non-NPSL operations;

(h) The lessee's own cost of administering employee benefit plans;

(i) The cost of acquiring or constructing shore base facilities and real property improvements that are charged to NPSL operations on a rental basis under § 1220.011(g);

(j) Rentals on any facilities, the investment costs of which have been charged either directly or as allocable joint costs, to the NPSL capital account; and

(k) Pre-NPSL expenditures.

[ 45 FR 36800, May 30, 1980, as amended at 75 FR 61087, Oct. 4, 2010]

Title 30 published on 06-Jun-2018 04:01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 30 CFR Part 1220 after this date.

  • 2013-05-22; vol. 78 # 99 - Wednesday, May 22, 2013
    1. 78 FR 30198 - Amendments to ONRR's Remaining OMB-Approved Forms and Acronyms To Reflect Reorganization
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Office of Natural Resources Revenue
      Direct final rule.
      This rule is effective on May 22, 2013.
      30 CFR Parts 1202, 1204, 1206, 1207, 1210, 1218, 1220, 1243, and 1290
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