Generally Unallowable CostsPublic Relations and Advertising Costs (31.205-1)Bad Debts (31.205-3)Contributions or Donations (31.205-8)Entertainment Costs (31.205-14)Fines, Penalties, and Mischarging Costs (31.205-15)Interest and Other Financial Costs (31.205-20)Lobbying and Political Activity Costs (31.205-22)Losses on Other Contracts (31.205-23)Organization Costs (31.205-27)Costs Related to Legal and Other Proceedings (31.205-47)Goodwill (31.205-49)Costs of Alcoholic Beverages (31.205-51)Asset Valuations Resulting from Business Combinations (31.205-52)Excessive Pass-Through Costs (31.203(i))Costs Related to Human ResourcesCompensation for Personal Services (31.205-6)Employee Stock Ownership Plans (ESOPs) (31.205-6(q))Employee Morale, Health, Welfare, Food Service, and Dormitory Costs and Credits (31.205-13)Professional and Consulting Costs (31.205-33)Recruitment Costs (31.205-34)Relocation Costs (31.205-35)Trade, Business, Technical and Professional Activity Costs (31.205-43)Training and Educational Costs (31.205-44)Travel Costs (31.205-46)Costs Related to Physical ResourcesCost of Money (31.205-10)Depreciation (31.205-11)Gains and Losses on Disposition of Depreciable Property or Other Assets (31.205-16)Idle Facilities and Idle Capacity Costs (31.205-17)Maintenance and Repair CostsManufacturing and Production Engineering Costs (31.205-25)Plant Reconversion Costs (31.205-31)Rental Costs (31.205-36)Special Tooling and Special Test Equipment Costs (31.205-40)New Business-Related CostsIndependent Research and Development and Bid and Proposal Costs (31.205-18)Selling Costs (31.205-38)Miscellaneous CostsContingencies (31.205-7)Economic Planning Costs (31.205-12)Insurance and Indemnification (31.205-19)Material Costs (31.205-26)Other Business Expenses (31.205-28)Patent Costs (31.205-30)Precontract Costs (31.205-32)Royalties and Other Costs for Use of Patents (31.205-37)Taxes (31.205-41)Termination Costs (31.205-42)Environmental Cleanup CostsRestructuring Costs (DFARS 231.205.70)Cost of Government Shutdowns