15 U.S.C. § 278b

(a) Utilization The Institute is authorized to utilize in the performance of its functions the Working Capital Fund established by the Act of June 29, 1950 ( 64 Stat. 275 ). (b) Availability of Fund The working capital of the fund shall be available for obligation and payment for any activities authorized by this chapter, and for any activities for which provision is made in the appropriations which reimburse the fund. (c) Reimbursements In the performance of authorized activities, the Working Capital Fund shall be available and may be reimbursed for expenses of hire of automobile, hire of consultants, and travel to meetings, to the extent that such expenses are authorized for the appropriations of the Department of Commerce. (d) Credits The fund may be credited with advances and reimbursements, including receipts from non-Federal sources, for services performed under the authority of section 273 of this title . (e) “Cost” defined As used in this chapter, the term “cost” shall be construed to include directly related expenses and appropriate charges for indirect and administrative expenses. (f) Distribution of earnings; restoration of prior impairment The amount of any earned net income resulting from the operation of the fund at the close of each fiscal year shall be paid into the general fund of the Treasury: Provided , That such earned net income may be applied to restore any prior impairment of the fund, and to ensure the availability of working capital necessary to replace equipment and inventories.