ATTACHMENT B <br />Circular No. A-87 <br />SELECTED ITEMS OF COST <br />TABLE OF CONTENTS <br />1. Advertising and public relations costs <br />2. Advisory councils <br />3. Alcoholic beverages <br />4. Audit costs and related services <br />5. Bad debts <br />6. Bonding costs <br />7. Communication costs <br />8. Compensation for personal services <br />ensation for personal services <br />8. Com <br /> Com <br />p <br />9. Contingency provisions <br />10. Defense and prosecution of criminal and civil proceedings, and claims <br />11. Depreciation and use allowances <br />12. Donations and contributions <br />13. Employee morale, health, and welfare costs <br />14. Entertainment costs <br />15. Equipment and other capital expenditures <br />16. Fines and penalties <br />17. Fund raising and investment management costs <br />18. Gains and losses on disposition of depreciable property and other capital assets and <br />substantial relocation of Federal programs <br />19. General government expenses <br />13 <br /> <br />