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Title 48

Displaying title 48, up to date as of 9/09/2026. Title 48 was last amended 9/01/2026.
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  1. Title 48 —Federal Acquisition Regulations System
  2. Chapter 1 —Federal Acquisition Regulation
  3. Subchapter E —General Contracting Requirements
  4. Part 31 —Contract Cost Principles and Procedures
  5. Subpart 31.2   View Full Text
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eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

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Title 48Federal Acquisition Regulations SystemPart / Section
Chapter 1Federal Acquisition Regulation1 – 99
Subchapter EGeneral Contracting Requirements27 – 33
Part 31Contract Cost Principles and Procedures31.000 – 31.703
Subpart 31.2Contracts With Commercial Organizations31.201 – 31.205-52
31.201General.
31.201-1Composition of total cost.
31.201-2Determining allowability.
31.201-3Determining reasonableness.
31.201-4Determining allocability.
31.201-5Credits.
31.201-6Accounting for unallowable costs.
31.201-7Construction and architect-engineer contracts.
31.202Direct costs.
31.203Indirect costs.
31.204Application of principles and procedures.
31.205Selected costs.
31.205-1Public relations and advertising costs.
31.205-2 [Reserved]
31.205-3Bad debts.
31.205-4Bonding costs.
31.205-5 [Reserved]
31.205-6Compensation for personal services.
31.205-7Contingencies.
31.205-8Contributions or donations.
31.205-9 [Reserved]
31.205-10Cost of money.
31.205-11Depreciation.
31.205-12Economic planning costs.
31.205-13Employee morale, health, welfare, food service, and dormitory costs and credits.
31.205-14Entertainment costs.
31.205-15Fines, penalties, and mischarging costs.
31.205-16Gains and losses on disposition or impairment of depreciable property or other capital assets.
31.205-17Idle facilities and idle capacity costs.
31.205-18Independent research and development and bid and proposal costs.
31.205-19Insurance and indemnification.
31.205-20Interest and other financial costs.
31.205-21Labor relations costs.
31.205-22Lobbying and political activity costs.
31.205-23Losses on other contracts.
31.205-24 [Reserved]
31.205-25Manufacturing and production engineering costs.
31.205-26Material costs.
31.205-27Organization costs.
31.205-28Other business expenses.
31.205-29Plant protection costs.
31.205-30Patent costs.
31.205-31Plant reconversion costs.
31.205-32Precontract costs.
31.205-33Professional and consultant service costs.
31.205-34Recruitment costs.
31.205-35Relocation costs.
31.205-36Rental costs.
31.205-37Royalties and other costs for use of patents.
31.205-38Selling costs.
31.205-39Service and warranty costs.
31.205-40Special tooling and special test equipment costs.
31.205-41Taxes.
31.205-42Termination costs.
31.205-43Trade, business, technical, and professional activity costs.
31.205-44Training and education costs.
31.205-45 [Reserved]
31.205-46Travel costs.
31.205-47Costs related to legal and other proceedings.
31.205-48Research and development costs.
31.205-49Goodwill.
31.205-50 [Reserved]
31.205-51Costs of alcoholic beverages.
31.205-52Asset valuations resulting from business combinations.
eCFR Content