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Answered: NEC ECC: Interpretation of NEC4 SOCC

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Computer software (as well as the laptops themselves) fall within the definition of Equipment. Assuming the software (and laptops) are required in order to Provide the Works and are used within the Working Areas the costs will be part of Defined Cost (SCC item 2).

For a cost to be disallowed it would need to be part of Defined Cost. A cost that is not part of Defined Cost is treated as being part of the Fee. In order to disallow the costs of the software it would need to be for one of the reasons stated in clause 11.2(26).

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