A study examined the accommodations provided to handicapped employees by federal contractors. During the 20-month project, researchers surveyed 2,000 federal contractors, conducted telephone interviews with 85 firms, surveyed disabled workers, and conducted intensive case studies of 10 firms identified from their survey or telephone responses as having exemplary accommodation practices. Based on these data, the researchers concluded that for firms that have made efforts to hire handicapped individuals, accommodation does not involve much in the way of actual costs. In 51 percent of the cases reported, accommodation cost nothing and in 30 percent of the remaining cases it cost less than $500, with the most expensive and extensive accommodations provided largely to blind persons and individuals in wheelchairs. Accommodation efforts are generally perceived as successful in allowing workers to be effective on the job. While variations exist in who receives accommodation, the basic pattern appears to be that once individuals are hired, they are likely to be accommodated, regardless of occupation or seniority. Included among the recommendations emerging from the project were calls for tax credits for expensive accommodations, for adding a line item in federal contracts under a standard formula for accommodations for disabled workers used on contracts, and for technical assistance and, possibly, cost sharing in accommodation. (MN)