32 CFR § 243.8 - Application of FAR cost principles.
---
identifier: "/us/cfr/t32/s243.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 243.8 - Application of FAR cost principles."
title_number: 32
title_name: "National Defense"
section_number: "243.8"
section_name: "Application of FAR cost principles."
chapter_name: "OFFICE OF THE SECRETARY OF DEFENSE"
subchapter_number: "M"
subchapter_name: "MISCELLANEOUS"
part_number: "243"
part_name: "DEPARTMENT OF DEFENSE RATEMAKING PROCEDURES FOR CIVIL RESERVE AIR FLEET CONTRACTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Section 366 National Defense Authorization Act for FY12 (Pub. L. 112-81)"
regulatory_source: "80 FR 30358, May 28, 2015, unless otherwise noted."
cfr_part: "243"
---
# 243.8 Application of FAR cost principles.
In establishing fair and reasonable rate of payments for airlift service contracts in support of CRAF, USTRANSCOM, in accordance with10 U.S.C. 9511a, procedures differ from the following provisions of FAR Part 31 and DFARS Part 231, as supplemented:
FAR 31.202, Direct Costs
FAR 31.203, Indirect Costs
FAR 31.205-6, Compensation for Personal Services, subparagraphs (g), (j), and (k)
FAR 31.205-10, Cost of Money
FAR 31.205-11, Depreciation
FAR 31.205-18, Independent Research and Development and Bid and Proposal Costs
FAR 31.205-19, Insurance and Indemnification
FAR 31.205-26, Material Costs
FAR 31.205-40, Special Tooling and Special Test Equipment Costs
FAR 31.205-41, Taxes
DFARS 231.205-18, Independent research and development and bid and proposal costs