30 C.F.R. § 220.013 Unallowable costs.
Title 30 - Mineral Resources
The following costs shall not be charged as direct or joint costs to NPSL operations: (a) Bonus payments to the United States; (b) Interest (except as permitted under §220.011(g)); (c) Depreciation, depletion, amortization, or any other charge for capital recovery for materiel charged to the NPSL capital account under §220.011(c), except as explicitly provided by the allowance for capital recovery calculated according to §220.020; (d) The cost of taking inventory; (e) Research and development costs; (f) The following legal expenses: (1) The costs of litigation against the Federal government; (2) Fines or penalties levied by any Federal agency; (3) Settlement of claims or other litigation resulting from the lessee's violation of regulatory requirements or negligence; and (4) The cost of the lessee's legal staff or expense of outside attorneys, except as explicitly allowed under §220.011(f); (g) The following employee relocation costs (whether incurred by the employee or the lessee): (1) Loss on the sale of a home; (2) Purchase price of a home in the new location; (3) Payments for employee income taxes incident to reimbursed relocation costs; and (4) Any relocation cost in connection with an employee move that is for the primary benefit of the lessee's non-NPSL operations; (h) The lessee's own cost of administering employee benefit plans; (i) The cost of acquiring or constructing shore base facilities and real property improvements that are charged to NPSL operations on a rental basis under §220.011(g); (j) Rentals on any facilities, the investment costs of which have been charged either directly or as allocable joint costs, to the NPSL capital account; and (k) Pre-NPSL expenditures.
Title 30: Mineral Resources
PART 220—ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES
§ 220.013 Unallowable costs.