Unless prohibited by the FAR/DFARS, all costs associated with DFARS clause 252.204-7012 are allowable.

Source: Frequently Asked Questions (FAQs) regarding the implementation of DFARS Subpart 204.73 and PGI Subpart 204.73 DFARS Subpart 239.76, and PGI Subpart 239.76 FAQ REVISION, April 2, 2018 rev 1 1