[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: 48CFR31.205-31]

[Page 603]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
          Subpart 31.2--Contracts With Commercial Organizations
 
Sec. 31.205-31  Plant reconversion costs.

    Plant reconversion costs are those incurred in restoring or 
rehabilitating the contractor's facilities to approximately the same 
condition existing immediately before the start of the Government 
contract, fair wear and tear excepted. Reconversion costs are 
unallowable except for the cost of removing Government property and the 
restoration or rehabilitation costs caused by such removal. However, in 
special circumstances where equity so dictates, additional costs may be 
allowed to the extent agreed upon before costs are incurred. Care should 
be exercised to avoid duplication through allowance as contingencies, 
additional profit or fee, or in other contracts.