30 CFR §1220.013

1. (a)Bonus payments to the United States;
2. (b)Interest (except as permitted under § 1220.011(g));
3. (c)Depreciation, depletion, amortization, or any other charge for capital recovery for materiel charged to the NPSL capital account under § 1220.011(c), except as explicitly provided by the allowance for capital recovery calculated according to § 1220.020;
4. (d)The cost of taking inventory;
5. (e)Research and development costs;
6. (f)The following legal expenses:
   1. (1)The costs of litigation against the Federal government;
   2. (2)Fines or penalties levied by any Federal agency;
   3. (3)Settlement of claims or other litigation resulting from the lessee's violation of regulatory requirements or negligence; and
   4. (4)The cost of the lessee's legal staff or expense of outside attorneys, except as explicitly allowed under § 1220.011(f);
7. (g)The following employee relocation costs (whether incurred by the employee or the lessee):
   1. (1)Loss on the sale of a home;
   2. (2)Purchase price of a home in the new location;
   3. (3)Payments for employee income taxes incident to reimbursed relocation costs; and
   4. (4)Any relocation cost in connection with an employee move that is for the primary benefit of the lessee's non-NPSL operations;
8. (h)The lessee's own cost of administering employee benefit plans;
9. (i)The cost of acquiring or constructing shore base facilities and real property improvements that are charged to NPSL operations on a rental basis under § 1220.011(g);
10. (j)Rentals on any facilities, the investment costs of which have been charged either directly or as allocable joint costs, to the NPSL capital account; and
11. (k)Pre-NPSL expenditures.