36 CFR Part 1194 - Proposed Information and Communication Technology (ICT) Standards and Guidelines NPRM

Advisory E202.3 Federal Contracts. ICT that is incidental to a contract includes materials which are, themselves, not deliverables under the contract. For example, if a contractor is permitted to use money from a contract to acquire a laptop which is used to help create the deliverable for the project, the laptop, itself, is considered incidental to the contract since it is not part of the deliverable.