Part 31 - Contract Cost Principles and Procedures  


§ 31.000 - Scope of part.
§ 31.001 - Definitions.
Subpart 31.1 - Applicability
§ 31.100 - Scope of subpart.
§ 31.101 - Objectives.
§ 31.102 - Fixed-price contracts.
§ 31.103 - Contracts with commercial organizations.
§ 31.104 - Contracts with educational institutions.
§ 31.105 - Construction and architect-engineer contracts.
§ 31.106 - [Reserved]
§ 31.107 - Contracts with State, local, and federally recognized Indian tribal governments.
§ 31.108 - Contracts with nonprofit organizations.
§ 31.109 - Advance agreements.
§ 31.110 - Indirect cost rate certification and penalties on unallowable costs.
§ 31.106-1 - Applicable cost principles.
§ 31.106-2 - Exceptions to general rules on allowability and allocability.
§ 31.106-3 - Contractor's commercial items.
§ 31.002 - Availability of accounting guide.
Subpart 31.2 - Contracts With Commercial Organizations
§ 31.201 - General.
§ 31.202 - Direct costs.
§ 31.203 - Indirect costs.
§ 31.204 - Application of principles and procedures.
§ 31.205 - Selected costs.
§ 31.201-1 - Composition of total cost.
§ 31.201-2 - Determining allowability.
§ 31.201-3 - Determining reasonableness.
§ 31.201-4 - Determining allocability.
§ 31.201-5 - Credits.
§ 31.201-6 - Accounting for unallowable costs.
§ 31.201-7 - Construction and architect-engineer contracts.
§ 31.205-1 - Public relations and advertising costs.
§ 31.205-2 - [Reserved]
§ 31.205-3 - Bad debts.
§ 31.205-4 - Bonding costs.
§ 31.205-5 - [Reserved]
§ 31.205-6 - Compensation for personal services.
§ 31.205-7 - Contingencies.
§ 31.205-8 - Contributions or donations.
§ 31.205-9 - [Reserved]
§ 31.205-10 - Cost of money.
§ 31.205-11 - Depreciation.
§ 31.205-12 - Economic planning costs.
§ 31.205-13 - Employee morale, health, welfare, food service, and dormitory costs and credits.
§ 31.205-14 - Entertainment costs.
§ 31.205-15 - Fines, penalties, and mischarging costs.
§ 31.205-16 - Gains and losses on disposition or impairment of depreciable property or other capital assets.
§ 31.205-17 - Idle facilities and idle capacity costs.
§ 31.205-18 - Independent research and development and bid and proposal costs.
§ 31.205-19 - Insurance and indemnification.
§ 31.205-20 - Interest and other financial costs.
§ 31.205-21 - Labor relations costs.
§ 31.205-22 - Lobbying and political activity costs.
§ 31.205-23 - Losses on other contracts.
§ 31.205-24 - [Reserved]
§ 31.205-25 - Manufacturing and production engineering costs.
§ 31.205-26 - Material costs.
§ 31.205-27 - Organization costs.
§ 31.205-28 - Other business expenses.
§ 31.205-29 - Plant protection costs.
§ 31.205-30 - Patent costs.
§ 31.205-31 - Plant reconversion costs.
§ 31.205-32 - Precontract costs.
§ 31.205-33 - Professional and consultant service costs.
§ 31.205-34 - Recruitment costs.
§ 31.205-35 - Relocation costs.
§ 31.205-36 - Rental costs.
§ 31.205-37 - Royalties and other costs for use of patents.
§ 31.205-38 - Selling costs.
§ 31.205-39 - Service and warranty costs.
§ 31.205-40 - Special tooling and special test equipment costs.
§ 31.205-41 - Taxes.
§ 31.205-42 - Termination costs.
§ 31.205-43 - Trade, business, technical, and professional activity costs.
§ 31.205-44 - Training and education costs.
§ 31.205-45 - [Reserved]
§ 31.205-46 - Travel costs.
§ 31.205-47 - Costs related to legal and other proceedings.
§ 31.205-48 - Research and development costs.
§ 31.205-49 - Goodwill.
§ 31.205-50 - [Reserved]
§ 31.205-51 - Costs of alcoholic beverages.
§ 31.205-52 - Asset valuations resulting from business combinations.
Subpart 31.3 - Contracts With Educational Institutions
§ 31.301 - Purpose.
§ 31.302 - General.
§ 31.303 - Requirements.
Subpart 31.6 - Contracts With State, Local, and Federally Recognized Indian Tribal Governments
§ 31.601 - Purpose.
§ 31.602 - General.
§ 31.603 - Requirements.
Subpart 31.7 - Contracts With Nonprofit Organizations
§ 31.701 - Purpose.
§ 31.702 - General.
§ 31.703 - Requirements.
Subparts 31.4--31.5 - XXX