B&P Effort Can Be Direct and Indirect, Depending …

B&P (Bid and Proposal) costs is one of those rare cost elements that can be charged both direct and indirect at the same contractor.

The definition of Bid and Proposal (B&P) costs is found in FAR 31.205-18(a):

“Bid and proposal (B&P) costs” means the costs incurred in preparing, submitting, and supporting bids and proposals (whether or not solicited) on potential Government or non-Government contracts. The term does not include the costs of effort sponsored by a grant or cooperative agreement, or required in the performance of a contract. (underscore added).

Source: PNWC’s Government Contracting Update: B&P Effort Can Be Direct and Indirect, Depending …