Section 75.459 - Professional service costs(a) Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill, and who are not officers or employees of the non-Federal entity, are allowable, subject to paragraphs (b) and (c) of this section when reasonable in relation to the services rendered and when not contingent upon recovery of the costs from the Federal Government. In addition, legal and related services are limited under § 75.435 .(b) In determining the allowability of costs in a particular case, no single factor or any special combination of factors is necessarily determinative. However, the following factors are relevant: (1) The nature and scope of the service rendered in relation to the service required.(2) The necessity of contracting for the service, considering the non-Federal entity's capability in the particular area.(3) The past pattern of such costs, particularly in the years prior to Federal awards.(4) The impact of Federal awards on the non-Federal entity's business (i.e., what new problems have arisen).(5) Whether the proportion of Federal work to the non-Federal entity's total business is such as to influence the non-Federal entity in favor of incurring the cost, particularly where the services rendered are not of a continuing nature and have little relationship to work under Federal awards.(6) Whether the service can be performed more economically by direct employment rather than contracting.(7) The qualifications of the individual or concern rendering the service and the customary fees charged, especially on non-federally funded activities.(8) Adequacy of the contractual agreement for the service (e.g., description of the service, estimate of time required, rate of compensation, and termination provisions).(c) In addition to the factors in paragraph (b) of this section, to be allowable, retainer fees must be supported by evidence of bona fide services available or rendered.