41 U.S.C. § 4309

Burden of proof on contractor

In a proceeding before a board of contract appeals, the United States Court of Federal Claims, or any other Federal court in which the reasonableness of indirect costs for which a contractor seeks reimbursement from the Federal Government is in issue, the burden of proof is on the contractor to establish that those costs are reasonable.

( Pub. L. 111–350, § 3 , Jan. 4, 2011 , 124 Stat. 3788 .)