D.C. Mun. Regs. r. 27-3312
Direct costs associated with District contracts shall be segregated from other costs and recorded in accounts identifying them with the particular contract or cost objective to the maximum extent possible.
Costs specifically identified with final cost objectives that are unrelated to District contracts, including other contracts or general business objectives of the contractor, shall not be charged to a District contract directly or indirectly.
Any direct cost of a minor dollar amount may be treated as an indirect cost if the accounting treatment used is consistently applied and produces substantially the same result as treating the cost as a direct cost. A minor dollar amount shall be an amount not in excess of one half percent (1/2%) of the contract price.
Any cost that has been allocated to any indirect cost pool or objective shall not be allowed as a direct cost.
D.C. Mun. Regs. r. 27-3312