Title 48--Federal Acquisition Regulations System
CHAPTER 1--FEDERAL ACQUISITION REGULATION
PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES
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| 31.000 |
Scope of part. |
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| 31.001 |
Definitions.
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| 31.002 |
Availability of accounting guide. |
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| 31.100 |
Scope of subpart. |
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| 31.101 |
Objectives. |
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| 31.102 |
Fixed-price contracts. |
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| 31.103 |
Contracts with commercial organizations. |
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| 31.104 |
Contracts with educational institutions. |
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| 31.105 |
Construction and architect-engineer contracts. |
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| 31.106 |
Facilities contracts. |
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| 31.106-1 |
Applicable cost principles. |
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| 31.106-2 |
Exceptions to general rules on allowability and allocability. |
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| 31.106-3 |
Contractor's commercial items. |
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| 31.107 |
Contracts with State, local, and federally recognized Indian tribal governments. |
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| 31.108
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Contracts with nonprofit organizations. |
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| 31.109 |
Advance agreements.
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| 31.110 |
Indirect cost rate certification and penalties on unallowable costs. |
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| 31.201 |
General.
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| 31.201-1 |
Composition of total cost. |
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| 31.201-2 |
Determining allowability. |
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| 31.201-3 |
Determining reasonableness. |
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| 31.201-4 |
Determining allocability. |
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| 31.201-5 |
Credits. |
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| 31.201-6
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Accounting for unallowable costs.
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|
| 31.201-7 |
Construction and architect-engineer contracts. |
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| 31.202 |
Direct costs. |
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| 31.203 |
Indirect costs. |
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| 31.204 |
Application of principles and procedures.
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| 31.205 |
Selected costs. |
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| 31.205-1 |
Public relations and advertising costs.
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| 31.205-3 |
Bad debts. |
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| 31.205-4 |
Bonding costs.
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| 31.205-6 |
Compensation for personal services.
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| 31.205-7 |
Contingencies.
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| 31.205-8 |
Contributions or donations. |
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| 31.205-10 |
Cost of money. |
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| 31.205-11 |
Depreciation.
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| 31.205-12 |
Economic planning costs. |
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| 31.205-13 |
Employee morale, health, welfare, food service, and dormitory costs and credits.
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|
| 31.205-14 |
Entertainment costs. |
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| 31.205-15 |
Fines, penalties, and mischarging costs. |
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| 31.205-16 |
Gains and losses on disposition or impairment of depreciable property or other capital assets.
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|
| 31.205-17 |
Idle facilities and idle capacity costs.
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| 31.205-18 |
Independent research and development and bid and proposal costs. |
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| 31.205-19 |
Insurance and indemnification. |
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| 31.205-20 |
Interest and other financial costs. |
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| 31.205-21 |
Labor relations costs. |
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| 31.205-22 |
Lobbying and political activity costs. |
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| 31.205-23 |
Losses on other contracts. |
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| 31.205-25 |
Manufacturing and production engineering costs. |
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| 31.205-26 |
Material costs. |
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| 31.205-27 |
Organization costs. |
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| 31.205-28 |
Other business expenses.
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| 31.205-29 |
Plant protection costs. |
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| 31.205-30 |
Patent costs. |
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| 31.205-31 |
Plant reconversion costs. |
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| 31.205-32 |
Precontract costs.
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| 31.205-33 |
Professional and consultant service costs.
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| 31.205-34 |
Recruitment costs. |
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| 31.205-35 |
Relocation costs.
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|
| 31.205-36 |
Rental costs.
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|
| 31.205-37 |
Royalties and other costs for use of patents. |
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| 31.205-38 |
Selling costs. |
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| 31.205-39
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Service and warranty costs. |
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| 31.205-40 |
Special tooling and special test equipment costs. |
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| 31.205-41 |
Taxes. |
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| 31.205-42 |
Termination costs.
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|
| 31.205-43 |
Trade, business, technical, and professional activity costs. |
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| 31.205-44 |
Training and education costs. |
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| 31.205-46 |
Travel costs.
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|
| 31.205-47 |
Costs related to legal and other proceedings.
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| 31.205-48 |
Research and development costs.
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|
| 31.205-49 |
Goodwill. |
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| 31.205-51 |
Costs of alcoholic beverages. |
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| 31.205-52 |
Asset valuations resulting from business combinations. |
|
| 31.301 |
Purpose. |
|
| 31.302 |
General. |
|
| 31.303 |
Requirements. |
|
| 31.601 |
Purpose. |
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| 31.602 |
General. |
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| 31.603 |
Requirements. |
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| 31.701 |
Purpose. |
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| 31.702 |
General. |
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| 31.703 |
Requirements. |