---
kind: "section"
citation: "10 C.F.R. § 719.42"
title: "10"
number: "719.42"
heading: "What categories of costs are unallowable?"
url: "https://uscodex.org/cfr/10/719.42"
---

# §719.42. What categories of costs are unallowable?

- (a) Specific categories of unallowable costs are contained in the cost principles at [48 CFR](/cfr/48.md) (FAR) part [31](/cfr/10/part31.md) and [48](/cfr/10/part48.md) CFR (DEAR) part [931](/cfr/10/part931.md) and [48](/cfr/10/part48.md) CFR 970.31. See also [41 U.S.C. 4304](/usc/41/4304.md).
- (b) **Costs that are customarily or already included in billed hourly rates are not separately reimbursable.**
- (c) Interest charges that a contractor incurs on any outstanding (unpaid) bills from retained legal counsel are not reimbursable.

## Notes

### Authority

Authority: 42 U.S.C. 2201, 5814, 5815 and 7101, et seq.; 50 U.S.C. 2401, et seq.

### Source

Source: 78 FR 25809, May 3, 2013, unless otherwise noted.