(a) “Severable services” means services that are continuing and ongoing in nature—such as help-desk support, maintenance, or janitorial services—for which benefit is received each time the service is rendered. ... Contracts for goods or non-severable services are not similarly limited.
What does severable and non-severable mean?
Non-Severable means, with respect to any Modification, any Modification that is not a Severable Modification. ... Non-Severable means property that cannot be removed after construction or installation without substantial loss of value or damage to the installed property or to the premises where installed.
Is training a severable service?
Training is usually a non-severable service. A training class with a defined beginning and end is non-severable; therefore, when a training obligation is incurred in one fiscal year, the entire cost is chargeable to that year, even if that training extends into the following year.