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G document along with your ICP.) 2. A reconciliation of item 1 (above) to the ICP has been made and is included in this proposal. 3. Any previous understandings with the Division of Cost Allocation (DCA) have been incorporated into this ICP. 4. Unallowable expenses have been eliminated from the indirect cost pool (e.g., contributed salaries and services, interest expense, bad debts, fund-raising, advertising, independent research and development IR&D , depreciation on Federally funded ass.

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