Return Costs

It depends on the reason for the return.  If the item was purchased in error, then any costs related to the return are unallowable as the reason for the return is due to error on the part of the purchaser and is thus not an allocable cost to the Award.  If the reason for the return is due to directive from the Sponsor or due to a change in the scope or implementation of the Award, then the return costs may be allowable.