Home/CFR/Title 48/Part 31
FEDERAL · 48 CFR

Part 31 — Contract Cost Principles and Procedures

87 sections · Title 48: Federal Acquisition Regulations System

§ 31.000Scope of part.
§ 31.001Definitions.
§ 31.002Availability of accounting guide.
§ 31.100Scope of subpart.
§ 31.101Objectives.
§ 31.102Fixed-price contracts.
§ 31.103Contracts with commercial organizations.
§ 31.104Contracts with educational institutions.
§ 31.105Construction and architect-engineer contracts.
§ 31.10631.106 [Reserved]
§ 31.107Contracts with State, local, and federally recognized Indian tribal governments.
§ 31.108Contracts with nonprofit organizations.
§ 31.109Advance agreements.
§ 31.110Indirect cost rate certification and penalties on unallowable costs.
§ 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.
§ 31.205-231.205-2 [Reserved]
§ 31.205-3Bad debts.
§ 31.205-4Bonding costs.
§ 31.205-531.205-5 [Reserved]
§ 31.205-6Compensation for personal services.
§ 31.205-7Contingencies.
§ 31.205-8Contributions or donations.
§ 31.205-931.205-9 [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.
§ 31.205-2431.205-24 [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.
§ 31.205-4531.205-45 [Reserved]
§ 31.205-46Travel costs.
§ 31.205-47Costs related to legal and other proceedings.
§ 31.205-48Research and development costs.
§ 31.205-49Goodwill.
§ 31.205-5031.205-50 [Reserved]
§ 31.205-51Costs of alcoholic beverages.
§ 31.205-52Asset valuations resulting from business combinations.
§ 31.301Purpose.
§ 31.302General.
§ 31.303Requirements.
§ 31.601Purpose.
§ 31.602General.
§ 31.603Requirements.
§ 31.701Purpose.
§ 31.702General.
§ 31.703Requirements.