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Electronic Code of Federal Regulations

e-CFR Data is current as of November 21, 2014

Title 48Chapter 1Subchapter EPart 31Subpart 31.2 → §31.205-31


Title 48: Federal Acquisition Regulations System
PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES
Subpart 31.2—Contracts With Commercial Organizations


31.205-31   Plant reconversion costs.

Plant reconversion costs are those incurred in restoring or rehabilitating the contractor's facilities to approximately the same condition existing immediately before the start of the Government contract, fair wear and tear excepted. Reconversion costs are unallowable except for the cost of removing Government property and the restoration or rehabilitation costs caused by such removal. However, in special circumstances where equity so dictates, additional costs may be allowed to the extent agreed upon before costs are incurred. Care should be exercised to avoid duplication through allowance as contingencies, additional profit or fee, or in other contracts.



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