Other Direct Costs (ODCs) - Material. The contractor may be required to provide materials in support of the performance work statement. ODCs for materials shall be reimbursable when authorized by individual task orders and authorized/approved by the COR. Authorized ODCs for Materials will be reimbursed consistent with generally accepted accounting principles, cost accounting standards, and FAR 31.205-26. Reasonable and allocable material handling costs may be included in the charge for direct materials to the extent they are clearly excluded from the hourly labor rate. The proposed material handling fee rate will become the fee rate for the contract and shall not be changed over the life of the contract. Fee or profit on ODC Materials is not an allowable reimbursement. The contractor’s invoices for ODC Materials shall include receipts for any materials purchased.
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