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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 1 - Federal Acquisition Regulation |
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SubChapter E - General Contracting Requirements |
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Part 31 - Contract Cost Principles and Procedures |
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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. |