بازار خرید و فروش انواع پارچه | پارچه بازار قیمت، خرید، فروش انواع پارچه
(۱) Gains and losses shall be processed through the depreciation reserve account and shall be reflected in the depreciation authorized under 31 205-11. or (2) a change in the accrued performance cost method that takes into account the projected amount of compensation. 3. Taxes from which the contractor may benefit from an exemption directly or directly or to the contractor on the basis of an exemption granted to the Government, unless the contracting authority finds that the administrative burden associated with obtaining the exemption outweighs the corresponding advantages enjoyed by the Government. If a partial exemption from a tax is due to the contractual activity of the government, taxes levied on these works in excess of the amount resulting from the application of preferential treatment are not allowed. The effect of these provisions is to ensure that the tax preference attributable to the government`s contracting activity is implemented by the government. The term “exemption” refers to the total or partial tax exemption and includes a reduction or reduction in tax resulting from the nature of the valuation, the method of calculation or for other reasons. 2. For contracts not covered by point (g) of this Section, the reference period for the allocation of indirect costs shall be the financial year of the contractor used for accounting purposes in accordance with generally accepted accounting principles.
The fiscal year will normally be 12 months, but another period may be appropriate (p.B if a change in the fiscal year occurs due to a business combination or other circumstances). 2. The requirements of point 1 of paragraph (b) of this Section shall apply to any stage higher than the first fixed-price subcontract or the fixed-price subcontract containing provisions on the economic adjustment of prices. (iii) Unless the early retirement benefits provided for in point (j) of this Subsection provide for single pension supplements which are not available to all participants in the basic scheme shall not be accepted as pension costs, unless the supplementary benefits constitute a separate pension scheme and the benefits are payable for life at the option of the worker. (b) Prior agreements may be negotiated before or during a contract, but should be negotiated before costs are incurred. Agreements must be concluded in writing, signed by both parties and incorporated into applicable current and future contracts. A prior agreement shall contain a declaration of its applicability and duration. (4) Self-insurance costs for losses due to a disaster are not permitted (see 28.308 (e)). (1) For orders subject to full or modified CAS coverage, the Contractor shall follow the criteria and guidelines set out in 48 CFR9904.406 for the selection of analytical accounting periods to be used for the allocation of indirect costs. (3) The employment contract provides for the return of the move to the employee`s permanent and principal residence immediately before departure or to another place with the same or lower costs; and (c) the contract agent is not authorized under this 31.109 to consent to cost treatment inconsistent with this Part. For example, a prior agreement cannot provide that interest is allowed notwithstanding section 31.205-20.
۳٫ Where acquisition costs are included as a direct charge in the proposal for a Regulation, these costs are not also included in the overheads. Acquisition costs that can only be attributed to one order are not assigned to other orders. (d) Contractors shall keep reasonable records to demonstrate that the certification of costs as eligible or ineligible (see 42.703-2) in accordance with this Subsection complies with the requirements of this Subsection. (2) RI&D costs incurred by a contractor under such a cooperation agreement should be considered as reimbursable RI&D costs if the work performed had been approved as an IR&D contractor if there had been no cooperation agreement. (iii) the Contractor had no government activity or assigned IR&D costs to non-government contracts during the period in which the costs were incurred, except to allocate the cost of developing a particular product in proportion to the sale of that product; and the amount of the result of contracts in such cases should be determined only after sufficient provision has been made for the maintenance costs foreseen during the maintenance period. f) Changes in rental properties. The cost of reasonable modifications and restorations required in the lease may be eligible if the modifications were necessary for the performance of the contract.
(i) in the year of transition from pay-as-you-go to accrual accounting for government procurement purposes, the transitional obligation shall be the excess of the IB`s cumulative obligation over the fair value of the assets of the scheme determined in accordance with point (E) of this Section; the fair value shall be reduced by the advance payment credit determined in accordance with point (o)(2)(iii)(F) of this Subsection. (c) Actual interest costs instead of calculated imputed monetary costs are not eligible. (3) The burden of justification for each cost bearer rests on the shoulders of the contractor. (2) The term “construction machine” as used in this Section means equipment (including marine equipment) in perfect working order, that is either owned or controlled by the contractor or subcontractor at each level, or that originates from a commercial rental source and is made available for use under government contracts. (4) There is no presumption of eligibility if the Contractor makes significant changes to existing or new plans and has not given the COA recognizing the opportunity to verify the eligibility of the changes prior to implementation or within a reasonable period of time thereafter. When a contract is negotiated, an “escalation clause” may be included if the contract is likely to take some time. In times of inflation, and even when the economy is unstable, the entrepreneur may feel that protection is needed against an increase in material prices and wage rates. (A) data on actual costs shall be used where such data can be obtained from the contractor`s accounting records for the costs of ownership and operation of each appliance or group of equipment of similar series or series; If those costs cannot be determined in this way, the procuring entity may determine the use of a specific schedule at predetermined rates or part thereof to determine the ownership and operating costs of construction machinery (see subparagraphs (d)(2)(i)(b) and (C) of this section). However, costs that are not otherwise authorized under this Part will not be authorized using a schedule (see 31,109(c)). For example, cost accounting scales for government contracts must be adjusted if they are based on replacement costs, include prohibited interest charges, or use inappropriate cost rates or calculations. Contract agents should review the calculations and factors included in the established schedule and ensure that prohibited or unacceptably calculated factors are not allowed in cost submissions […].
