Allocable – incurred specifically to advance the work funded by the award and assigned to the award in accordance with the relative benefit received by the award.

Costs are allocable to federal awards if

they solely benefit a federal award and are assigned entirely to the federal award,

OR

they benefit more than one federal award in proportions that can be approximated using reasonable methods and are assigned based on proportional benefit,

OR

they benefit a federal award and another Middlebury activity in proportions that can be approximated using reasonable methods and are assigned based on proportional benefit.