# COMAR Title 21 — State Procurement Regulations

## Subtitle 09 — Contract Cost Principles and Procedures

### Chapter 01 — General Regulations

#### Regulation .13 Losses Incurred Under Other Contracts.

*COMAR 21.09.01.13*

A loss is the excess of costs over income earned under a particular contract. Losses may include both direct and indirect costs. A loss incurred under one contract may not be charged to any other contract.