Contractors have been known to include the cost of capital equipment (or the unamortized value of capital equipment) in contract pricing proposals and incurred cost proposals. There may well be situations where this would be appropriate. Those situations are rare however and contract auditors have been instructed to question the cost of capital items except for:
Source: PNWC’s Government Contracting Update: Charging Capital Equipment Direct to Contracts
New Regulation Formalizes Ombudsman Practice and Identity for IDIQ Contracts
An ‘ombudsman’ is an official charged with addressing and/or investigating the interests of individuals’ or companies’
