Those costs, generally, constitute IDC (see Case 1), and offshore operations should not be handled differently. (See Case 10 for a ... Company C designs and fabricates template-type platforms and transports them in component form to the drill site for installation. In most ... Exxon Corp. v. U.S., 547 F.2d 548 (Ct. C1. 1976 ), 39 AFTR2d 77-442, 77-1 USTC 9114; Exxon Corp. v. U.S. (Ct. C1. Trial Judges Op.
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