[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR31.106-1]

[Page 571-572]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
                       Subpart 31.1--Applicability
 
Sec. 31.106-1  Applicable cost principles.

    The cost principles and procedures applicable to the evaluation and 
determination of costs under facilities contracts (as defined in 
45.301), and subcontracts thereunder, will be governed

[[Page 572]]

by the type of entity to which a facilities contract is awarded. Except 
as otherwise provided in 31.106-2 below, subpart 31.2 applies to 
facilities contracts awarded to commercial organizations; subpart 31.3 
applies to facilities contracts awarded to educational institutions; and 
31.105 applies to facilities contracts awarded to construction 
contractors. Whichever cost principles are appropriate will be used in 
the pricing of facilities contracts and contract modifications if cost 
analysis is performed as required by 15.404-1(c). In addition, the 
contracting officer shall incorporate the cost principles and procedures 
appropriate in the circumstances (e.g., subpart 31.2; subpart 31.3; or 
31.105) by reference in facilities contracts as the basis for--
    (a) Determining reimbursable costs under facilities contracts, 
including cost-reimbursement subcontracts thereunder;
    (b) Negotiating indirect cost rates; and
    (c) Determining costs of terminated contracts when the contractor 
elects to voucher out costs (see subpart 49.3), and for settlement by 
determination (see 49.109-7).

[48 FR 42301, Sept. 19, 1983, as amended at 62 FR 51271, Sept. 30, 1997]