Brochure Costs
Allowable or Unallowable: Unallowable, Allowable
Source: Federal Acquisition Regulation (FAR)
In determining if "Brochure Costs" or allowable or unallowable, the source and purpose of the brochure being published would be the determining factor in its allowability.
Allowable Brochure Costs
Cost used for publishing brochures for health and safety, or improve working conditions and employer/employee relationships.
Unallowable Brochure Costs
Brochure related to unallowable cost/activities. For instance, publishing a "happy" hour brochure would unallowable as these activities are unallowable (alcohol and entertainment). Other types of unallowable brochure costs are brochures for advertising, christmas party, etc.