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


### Answer
The term **disallowed cost** is defined in *5 U.S.C. § 405* as the following:

> 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. § 405*
  - Heading: **PART I-THE AGENCIES GENERALLY > CHAPTER 4-INSPECTORS GENERAL**

