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<br />.,Note <br />(1) Parts of these costs are professional memberships. The others are unallowable civic <br />memberships. FAR 31.205-1(f)(7} <br />(2) Advertising costs or public relations costs are generally not allowable. FAR 31.205-1 (d) <br />FAR 31.205-1 (e) <br />(3) This is life insurance on Principals, not compensation; therefore it is an unallowable <br />cost. FAR 31-205-19(a)(2)(vi) <br />(4) Depreciation on books is federal tax basis, including direct write-off of equipment. <br />Depreciation has been restated to recognize such equipment ratable over federal <br />.lives. BAR 31.205-11(d)(3) <br />(5) Contributions are an unallowable cost. FAR 31.205-8 <br />(6) Costs incurred in preparing, submitting, and supporting bids and proposals are <br />allowable. FAR 31.205-18 (c) <br />(7) Public Relations and office promotional expenses are unallowable. FAR 31.205-1 (f) <br />(8) Federal tax refund is not an allowable item. FAR 31.205-41(b)(1) <br />(9) Interest expense is an unallowable cost. FAR 31.205-20 <br />(10) The applicable portion of any income, rebate, allowance or other credit relating to any <br />allowable cost is credited to the government. FAR 31.201-5 <br />(11) Does not relate to allowable cost, therefore not a credit to overhead expense. FAR 31.201-5 <br />(12) These income items relate to rent expense that is otherwise an allowable cost. FAR 31.201-5 <br />!WBGS Architects O/H Rate Notes 2003 <br /> <br />Eugene Multi-modal Transit Station Amendment 2 6 of 13 <br />