Cost means all expenditure properly incurred or to be incurred , whether on or off the site , including overhead and other charges properly allocable thereto but dose not include any allowance for profit .
Allocations pursuant to this section 6.2 shall not affect , or in any way be taken into account in computing , any person 's capital account , right to vote , or allocable shares of income , gain , receipt , loss , deduction , credit or distribution as provided in any other section of this agreement .