e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.

Download the Code of Federal Regulations in XML.

Download the Electronic Code of Federal Regulations in XML.

Monthly Title and Part user viewing data for the e-CFR is available for download in CSV format.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[A1]

 

Electronic Code of Federal Regulations

e-CFR data is current as of March 26, 2020

Title 48 → Chapter 1 → Subchapter E → Part 31

TITLE 48—Federal Acquisition Regulations System

CHAPTER 1—FEDERAL ACQUISITION REGULATION

SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS

PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES

rule
31.000
31.000   Scope of part.
31.001
31.001   Definitions.
31.002
31.002   Availability of accounting guide.

Subpart 31.1—APPLICABILITY

31.100
31.100   Scope of subpart.
31.101
31.101   Objectives.
31.102
31.102   Fixed-price contracts.
31.103
31.103   Contracts with commercial organizations.
31.104
31.104   Contracts with educational institutions.
31.105
31.105   Construction and architect-engineer contracts.
31.106
31.106   [Reserved]
31.107
31.107   Contracts with State, local, and federally recognized Indian tribal governments.
31.108
31.108   Contracts with nonprofit organizations.
31.109
31.109   Advance agreements.
31.110
31.110   Indirect cost rate certification and penalties on unallowable costs.
rule

Subpart 31.2—CONTRACTS WITH COMMERCIAL ORGANIZATIONS

31.201
31.201   General.
31.201-1
31.201-1   Composition of total cost.
31.201-2
31.201-2   Determining allowability.
31.201-3
31.201-3   Determining reasonableness.
31.201-4
31.201-4   Determining allocability.
31.201-5
31.201-5   Credits.
31.201-6
31.201-6   Accounting for unallowable costs.
31.201-7
31.201-7   Construction and architect-engineer contracts.
31.202
31.202   Direct costs.
31.203
31.203   Indirect costs.
31.204
31.204   Application of principles and procedures.
31.205
31.205   Selected costs.
31.205-1
31.205-1   Public relations and advertising costs.
31.205-2
31.205-2   [Reserved]
31.205-3
31.205-3   Bad debts.
31.205-4
31.205-4   Bonding costs.
31.205-5
31.205-5   [Reserved]
31.205-6
31.205-6   Compensation for personal services.
31.205-7
31.205-7   Contingencies.
31.205-8
31.205-8   Contributions or donations.
31.205-9
31.205-9   [Reserved]
31.205-10
31.205-10   Cost of money.
31.205-11
31.205-11   Depreciation.
31.205-12
31.205-12   Economic planning costs.
31.205-13
31.205-13   Employee morale, health, welfare, food service, and dormitory costs and credits.
31.205-14
31.205-14   Entertainment costs.
31.205-15
31.205-15   Fines, penalties, and mischarging costs.
31.205-16
31.205-16   Gains and losses on disposition or impairment of depreciable property or other capital assets.
31.205-17
31.205-17   Idle facilities and idle capacity costs.
31.205-18
31.205-18   Independent research and development and bid and proposal costs.
31.205-19
31.205-19   Insurance and indemnification.
31.205-20
31.205-20   Interest and other financial costs.
31.205-21
31.205-21   Labor relations costs.
31.205-22
31.205-22   Lobbying and political activity costs.
31.205-23
31.205-23   Losses on other contracts.
31.205-24
31.205-24   [Reserved]
31.205-25
31.205-25   Manufacturing and production engineering costs.
31.205-26
31.205-26   Material costs.
31.205-27
31.205-27   Organization costs.
31.205-28
31.205-28   Other business expenses.
31.205-29
31.205-29   Plant protection costs.
31.205-30
31.205-30   Patent costs.
31.205-31
31.205-31   Plant reconversion costs.
31.205-32
31.205-32   Precontract costs.
31.205-33
31.205-33   Professional and consultant service costs.
31.205-34
31.205-34   Recruitment costs.
31.205-35
31.205-35   Relocation costs.
31.205-36
31.205-36   Rental costs.
31.205-37
31.205-37   Royalties and other costs for use of patents.
31.205-38
31.205-38   Selling costs.
31.205-39
31.205-39   Service and warranty costs.
31.205-40
31.205-40   Special tooling and special test equipment costs.
31.205-41
31.205-41   Taxes.
31.205-42
31.205-42   Termination costs.
31.205-43
31.205-43   Trade, business, technical, and professional activity costs.
31.205-44
31.205-44   Training and education costs.
31.205-45
31.205-45   [Reserved]
31.205-46
31.205-46   Travel costs.
31.205-47
31.205-47   Costs related to legal and other proceedings.
31.205-48
31.205-48   Research and development costs.
31.205-49
31.205-49   Goodwill.
31.205-50
31.205-50   [Reserved]
31.205-51
31.205-51   Costs of alcoholic beverages.
31.205-52
31.205-52   Asset valuations resulting from business combinations.
rule

Subpart 31.3—CONTRACTS WITH EDUCATIONAL INSTITUTIONS

31.301
31.301   Purpose.
31.302
31.302   General.
31.303
31.303   Requirements.
rule

Subparts 31.4-31.5 [Reserved]

rule

Subpart 31.6—CONTRACTS WITH STATE, LOCAL, AND FEDERALLY RECOGNIZED INDIAN TRIBAL GOVERNMENTS

31.601
31.601   Purpose.
31.602
31.602   General.
31.603
31.603   Requirements.
rule

Subpart 31.7—CONTRACTS WITH NONPROFIT ORGANIZATIONS

31.701
31.701   Purpose.
31.702
31.702   General.
31.703
31.703   Requirements.

Need assistance?