The government has the burden of proof in establishing that a cost is unallowable
by operation of a specific contract provision or regulation. Space Gateway Support, LLC,
ASBCA No. 56592, 12-1BCAir34,94I at 171,792; Lockheed Martin Western
Development Laboratories, ASBCA No. 51452, 02-1BCAir31,803 at I57,102.
ASBCA 56358, 57151, 57327, 58559