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HWA GEOSCIENCES,INC. <br /> DESCRIPTION OF FAR REFERENCES <br /> FOR THE YEAR ENDED DECEMBER 31,2018 <br /> (1) 31.201-6(a)Accounting for unallowable costs-When an unallowable cost is incurred,its directly associated costs are also unallowable. <br /> (2) 31.205-1(1)(1)Public relations and advertising costs-All public relations and advertising costs whose primary purpose is to promote the <br /> sale of products or services by stimulating interest in a product or product line,or by disseminating messages calling favorable attention to <br /> the contractor for purposes of enhancing the company image to sell the company's products or services are unallowable. <br /> (3) 31.205-8 Contributions or donations-Contributions or donations,including cash,property and services,regardless of recipient,are <br /> unallowable. <br /> (4) 31.205-20-Interest and other financial costs-Interest on borrowings(however represented)are unallowable. <br /> (5) 31.205-15(a)Fines,penalties,and mischarging costs-Costs of fines and penalties resulting from violations of,or failure of the contractor to <br /> comply with,Federal,State,local,or foreign laws and regulations,are unallowable. <br /> (6) 31.205-14 Entertainment costs—Costs of amusement,diversions,social activities,and any directly associated costs such as tickets to shows <br /> or sports events,meals,lodging,rentals,transportation,and gratuities are unallowable. <br /> (7) 31.205-13(b)Employee morale,health,welfare,food service,and dormitory costs and credits-Costs of gifts are unallowable. <br /> (8) 31.202(a)Direct costs-Direct costs of the contract shall be charged directly to the contract. <br /> (9) 31.201-2(d)Determining allowability-Costs not supported with documentation are unallowable. <br /> (10) 31.205-51 Costs of alcoholic beverages-Costs of alcoholic beverages are unallowable. <br /> (11) 31.205-41(b)(7)Taxes-Income tax accruals designed to account for the tax effects of differences between taxable income and pretax <br /> income as reflected by the books of account and financial statements are unallowable. <br /> (12) 31.201-1(a)Composition of total costs-Costs unrelated to labor based contracts should be eliminated from the overhead calculation. <br /> Page 14 <br />