the defending party for the money or property or to the effect specified in the offer, with costs then accrued. An offer not accepted [within 10 days] shall be deemed withdrawn and evidence thereof is not admissible except in a proceeding to determine costs. If the judgment finally obtained by the offeree is not more favorable than the offer, the offeree must pay the costs incurred after the making of the offer. Fed.R.Civ.P. 68. Thus, a party who fails to accept an offer of judgment within ten days and thereafter recovers a less favorable result may not recover her own post-offer costs (including attorneys’ fees), even where they would otherwise be available, and also must pay the offeror’s post-offer costs. See Marek v. Chesny, 473 U.S. 1, 10, 105 S.Ct. 3012, 87 L.Ed.2d 1 (1985) (<HOLDING>); see also Lang v. Gates, 36 F.3d 73, 76 (9th
holding that even though attorneys fees were not properly awardable under rule 68 costs excluding fees were mandatory holding that plaintiffs who reject rule 68 offers equal to or greater than the amounts they eventually are awarded may not recover postoffer costs recognizing general rule that prejudgment interest may be awarded in claims for liquidated amounts holding in the context of a motion for preliminary injunction that once federal funds are distributed to the states and obligated they cannot be recouped and that it would be impossible  to award the plaintiffs the relief they request if they should eventually prevail on the merits holding that orcp 68 defines costs and disbursements for purposes of dissolution actions