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e-CFR data is current as of January 14, 2021

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.

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