NAC408.357. Indirect costs: Eligibility for reimbursement.

     1. Indirect costs which are not charged directly to accounts for work orders or construction accounts may be eligible for reimbursement if they are allocated equitably to the direct costs of relocation or adjustment. All indirect costs billed by the utility are eligible for reimbursement by the Department or Federal Highway Administration if the costs incurred by the utility are reasonable.

     2. The records for indirect costs billed to the Department must:

     (a) Indicate the total amount, rate and basis for allocation for each additional expense; and

     (b) Be maintained and available for inspection by the Department or Federal Government for 3 years after the Department makes the final payment for the relocation or adjustment.

     3. Indirect costs which are not eligible for reimbursement include, without limitation, costs relating to:

     (a) Advertising;

     (b) The promotion of sales;

     (c) The interest paid to borrow money;

     (d) The interest for advances for construction costs;

     (e) The issuance of stock;

     (f) Bad debts;

     (g) Uncollectible accounts receivable;

     (h) Contributions;

     (i) Donations;

     (j) Entertainment;

     (k) Fines;

     (l) Penalties;

     (m) Lobbying; and

     (n) Programs for research.

     (Added to NAC by Dep’t of Transportation, eff. 1-6-95)