Title 48, Part 31 — Contract Cost Principles and Procedures

Section 31.000

31.000 Scope of part.

Section 31.001

31.001 Definitions.

Section 31.002

31.002 Availability of accounting guide.

Section 31.100

31.100 Scope of subpart.

Section 31.101

31.101 Objectives.

Section 31.102

31.102 Fixed-price contracts.

Section 31.103

31.103 Contracts with commercial organizations.

Section 31.104

31.104 Contracts with educational institutions.

Section 31.105

31.105 Construction and architect-engineer contracts.

Section 31.106

31.106 [Reserved]

Section 31.107

31.107 Contracts with State, local, and federally recognized Indian tribal governments.

Section 31.108

31.108 Contracts with nonprofit organizations.

Section 31.109

31.109 Advance agreements.

Section 31.110

31.110 Indirect cost rate certification and penalties on unallowable costs.

Section 31.201

31.201 General.

Section 31.201-1

31.201-1 Composition of total cost.

Section 31.201-2

31.201-2 Determining allowability.

Section 31.201-3

31.201-3 Determining reasonableness.

Section 31.201-4

31.201-4 Determining allocability.

Section 31.201-5

31.201-5 Credits.

Section 31.201-6

31.201-6 Accounting for unallowable costs.

Section 31.201-7

31.201-7 Construction and architect-engineer contracts.

Section 31.202

31.202 Direct costs.

Section 31.203

31.203 Indirect costs.

Section 31.204

31.204 Application of principles and procedures.

Section 31.205

31.205 Selected costs.

Section 31.205-1

31.205-1 Public relations and advertising costs.

Section 31.205-2

31.205-2 [Reserved]

Section 31.205-3

31.205-3 Bad debts.

Section 31.205-4

31.205-4 Bonding costs.

Section 31.205-5

31.205-5 [Reserved]

Section 31.205-6

31.205-6 Compensation for personal services.

Section 31.205-7

31.205-7 Contingencies.

Section 31.205-8

31.205-8 Contributions or donations.

Section 31.205-9

31.205-9 [Reserved]

Section 31.205-10

31.205-10 Cost of money.

Section 31.205-11

31.205-11 Depreciation.

Section 31.205-12

31.205-12 Economic planning costs.

Section 31.205-13

31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.

Section 31.205-14

31.205-14 Entertainment costs.

Section 31.205-15

31.205-15 Fines, penalties, and mischarging costs.

Section 31.205-16

31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.

Section 31.205-17

31.205-17 Idle facilities and idle capacity costs.

Section 31.205-18

31.205-18 Independent research and development and bid and proposal costs.

Section 31.205-19

31.205-19 Insurance and indemnification.

Section 31.205-20

31.205-20 Interest and other financial costs.

Section 31.205-21

31.205-21 Labor relations costs.

Section 31.205-22

31.205-22 Lobbying and political activity costs.

Section 31.205-23

31.205-23 Losses on other contracts.

Section 31.205-24

31.205-24 [Reserved]

Section 31.205-25

31.205-25 Manufacturing and production engineering costs.

Section 31.205-26

31.205-26 Material costs.

Section 31.205-27

31.205-27 Organization costs.

Section 31.205-28

31.205-28 Other business expenses.

Section 31.205-29

31.205-29 Plant protection costs.

Section 31.205-30

31.205-30 Patent costs.

Section 31.205-31

31.205-31 Plant reconversion costs.

Section 31.205-32

31.205-32 Precontract costs.

Section 31.205-33

31.205-33 Professional and consultant service costs.

Section 31.205-34

31.205-34 Recruitment costs.

Section 31.205-35

31.205-35 Relocation costs.

Section 31.205-36

31.205-36 Rental costs.

Section 31.205-37

31.205-37 Royalties and other costs for use of patents.

Section 31.205-38

31.205-38 Selling costs.

Section 31.205-39

31.205-39 Service and warranty costs.

Section 31.205-40

31.205-40 Special tooling and special test equipment costs.

Section 31.205-41

31.205-41 Taxes.

Section 31.205-42

31.205-42 Termination costs.

Section 31.205-43

31.205-43 Trade, business, technical, and professional activity costs.

Section 31.205-44

31.205-44 Training and education costs.

Section 31.205-45

31.205-45 [Reserved]

Section 31.205-46

31.205-46 Travel costs.

Section 31.205-47

31.205-47 Costs related to legal and other proceedings.

Section 31.205-48

31.205-48 Research and development costs.

Section 31.205-49

31.205-49 Goodwill.

Section 31.205-50

31.205-50 [Reserved]

Section 31.205-51

31.205-51 Costs of alcoholic beverages.

Section 31.205-52

31.205-52 Asset valuations resulting from business combinations.

Section 31.301

31.301 Purpose.

Section 31.302

31.302 General.

Section 31.303

31.303 Requirements.

Section 31.601

31.601 Purpose.

Section 31.602

31.602 General.

Section 31.603

31.603 Requirements.

Section 31.701

31.701 Purpose.

Section 31.702

31.702 General.

Section 31.703

31.703 Requirements.