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Failure to mention a particular item of cost is not intended to imply that it is either allowable or unallowable ; rather , determination as to allowability in each case should be based on the treatment provided for similar or related items of cost . I also think that it attracts the wrong kind of people to film-making , because one of the knocks against the effect of Miramax creating this huge acquisitions bubble , as they did in the mid 90s , was that you can go to Sundance with a film that cost $ 80,000 - or $ 27,000 in the case of Clerks [ 1994 ] , Kevin Smith 's film , which he sold for $ 227,000 , and that was nothing compared to , say , paying $ 10 million for Billy Bob Thornton 's Sling Blade [ 1996 ] . The entire basis for passage of TREAD was that auto makers and suppliers concealed defects to avoid recalls at the cost of untold lives lost and injuries suffered from unsafe vehicles , tires and equipment that went unrecalled . Will the cost of a pirate costume cost you a treasure chest of gold ? Sections 1 through 50 provide principles to be applied in establishing the allowability of certain items involved in determining cost .