Q22. Facilities Capital Cost of Money (FCCOM) is recognized as an "implied cost" not necessarily as "actual costs". This means that it is calculated based on a percentage of the contractors net book value which is dedicated to the specific contract. Which of the following is NOT a key element for calculating FCCOM? o FCCOM rates for each indirect costs pool calculated on the CASB-CMF term o Names of the contractor indirect cost pools. o Dollar amount of the base of each indirect cost pool o The contractors working capital.