40 CFR § 310.12 - What costs are NOT allowable?
(a) Costs that are NOT allowable are expenditures you incur in providing what are traditionally local services and responsibilities. Examples include:
(1) Routine firefighting;
(2) Preparing contingency plans;
(3) Training; and
(4) Response drills and exercises.
(b) Costs that are NOT allowable also include items such as supplies, equipment, and services that you routinely purchase to maintain your ability to respond effectively to hazardous releases when they occur. Examples of other costs that are NOT allowable are:
(1) Purchase or routine maintenance of durable equipment expected to last one year or more, except when contaminated or damaged as described in § 310.11(b)(4) and (b)(5);
(2) Materials and supplies you did NOT purchase specifically for the response;
(3) Rental costs for equipment that you own or that another unit of local government owns;
(4) Employee fringe benefits;
(5) Administrative costs for filing reimbursement applications;
(6) Employee out-of-pocket expenses normally provided for in your operating budget (for example, meals or fuel);
(7) Legal expenses you may incur due to response activities, including efforts to recover costs from PRPs; and
(8) Medical expenses you incur due to response activities.
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