D.C. Mun. Regs. tit. 27, r. 27-3328
The cost of special tooling and special test equipment used in performing one (1) or more District contracts shall be allowable and shall be allocated to the specific District contract or contracts for which it was procured.
The cost of items procured by the contractor before the effective date of the contract, or the replacement of those items, whether altered or adapted for use in performing the contract, and items which the contract schedule specifically excludes shall be allowable only as depreciation or amortization.
If items are disqualified as special tooling or special test equipment because they can be made suitable for general purpose use at relatively minor cost and have a general use value commensurate with their value as special tooling or special test equipment, the cost of adapting the items for use under the contract and the cost of returning them to their prior configuration shall be allowable.
D.C. Mun. Regs. tit. 27, r. 27-3328