The owner records direct & indirect charges, vacation, holiday, sick, etc. consistent with time-keeping practices for all our employees. I understand it would be preferable for him to be salaried, but given the circumstances I want to ensure we are appropriately allocating his cost in our ICS in accordance with the FAR. I don’t see how our ICS would accurately reflect all allowable costs if it did not include the labor for contracts he directly supports and his indirect activities. Thank you again for your input.