Transportation costs, such as freight, express, cartage, and postage charges relating to goods purchased, in process, or delivered, shall be allowable.
When identification with the materials received cannot be made, inbound transportation costs may be charged to the appropriate indirect cost accounts if the contractor follows a consistent and equitable procedure. Outbound freight, if reimbursable under the terms of the contract, shall be treated as a direct cost.
D.C. Mun. Regs. tit. 27, r. 27-3357