Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 48 - Federal Acquisition Regulations System |
Chapter 1 - Federal Acquisition Regulation |
SubChapter E - General Contracting Requirements |
Part 31 - Contract Cost Principles and Procedures |
Subpart 31.2 - Contracts With Commercial Organizations |
§ 31.205-3 - Bad debts.
Latest version.
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31.205-3 Bad debts.
Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due from customers and other claims, and any directly associated costs such as collection costs, and legal costs are unallowable.