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Good morning, Referring to ASBCA Nos. 57576, 57679, and 58290 Raytheon For forward pricing I propose salaries after removing a percentage for unallowable cost. I propose 100% of bonus costs (restricted stock) as allowable. In proposing the 100% restricted stock cost I rely on FAR 31.201-6, Accounting for Unallowable Costs states "A directly associated cost is any cost that is generated solely …”. “Solely” is what I am hanging my hat on. Whereas the ACO relying upon the ASBCA decision says that I should adjust the restricted stock allowability percentage equal to the same percentage used for proposed salaries. Now I am rethinking myself after referring to FAR 31.201-6(2) Salary expenses of employees who participate in activities that generate unallowable costs shall be treated as directly associated costs to the extent of the time spent on the proscribed activity, provided the costs are material in accordance with subparagraph (e)(1) above (except when such salary expenses are, themselves, unallowable). Thoughts? Thank you