DoD does not develop ”cost recovery models” for compliance with DFARS rules. The requirements levied by this rule should be treated the same as those imposed by any other new DFARS rule, and the cost related to compliance should be considered during proposal preparation. Contractors should continue to comply with their own internal accounting processes. Contractors should consult with their Audit Compliance/ Accounting/Finance departments for guidance on this matter.
Source: Frequently Asked Questions (FAQs) regarding the implementation of DFARS Subpart 204.73 and PGI Subpart 204.73 DFARS Subpart 239.76, and PGI Subpart 239.76 FAQ REVISION, April 2, 2018 rev 1 1