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- 'AC 150/5100-14A <br />2/7/85 <br />c. Direct Nonsalary Expenses. Direct nonsalary expenses usually incurred may <br />include the following (detailed records must be kept to support charges and allow <br />auditing)s <br />(1) Living and traveling expenses of employees, partners, and principals <br />when away from the home office on business connected with the project. (Records <br />must include employee name, dates, points of travel, mileage rate, lodging, and <br />meals.) <br />(2) Identifiable communication expenses such as long-distance telephone, <br />telegraph, cable, express charges, and postage (other then for general <br />correspondence). <br />(3) Services directly applicable to the work such as special legal and <br />accounting expenses, computer rental and programming costs, special consultants, <br />borings, laboratory charges, commercial printing and bindings, and similar costs <br />that are not applicable to general overhead. <br />(4) Identifiable drafting supplies and stenographic supplies and <br />expenses charged to the sponsor's work as distinguished from such supplies and <br />expenses that are applicable to two or more projects. <br />(5) Identifiable reproduction costs applicable to the work such as <br />blueprinting, photostating, mimeographing, printing, etc. <br />(6) Advertising costs which are solely for the recruitment of personnel <br />required for the performance by the consultant of obligations arising under the <br />contract. <br />31. NONALLOWABLE COSTS. The expenses listed below are not allowable for <br />reimbursement under an airport grant. <br />a. Costs of amusement and social activities and incidental costs relating <br />thereto such as meals, lodging, rentals, transportation, and gratuities. <br />b. Contributions and donations. <br />c. Bad debts, including losses due to uncollectible customer accounts and <br />other claims, related collection costs, and related legal costs arising from other <br />businesses of the consultant. <br />d. Dividend provisions or payments and, in the case of sole proprietors and <br />partners, distribution of profit. <br />e. Interest on borrowed capital. <br />f. Bonus payment for early completion of work. <br />24 <br />Chap 4 <br />Par 30 <br />112 <br />