Part 31 - CONTRACT COST PRINCIPLES AND PROCEDURES  


Subparts 31.4-31.5 [Reserved]
Subparts 31.4–31.5 [Reserved]
§ 31.000 Scope of part.
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.
§ 31.001 Definitions.
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.
§ 31.002 Availability of accounting guide.
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.

Authority

40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 42 U.S.C. 2473(c).

Source

48 FR 42301, Sept. 19, 1983, unless otherwise noted.