### Question
How is the "disallowed cost" defined?


### Answer
The term **disallowed cost** is defined in *5 U.S.C. § 5* as follows -

> a questioned cost that management, in a management decision, has sustained or agreed should not be charged to the Government

#### Citation:
  - *5 U.S.C. § 5*
  - Heading: **INSPECTOR GENERAL ACT OF 1978**

