48 CFR § 31.205-3 - 31.205-3 Bad debts.

---
identifier: "/us/cfr/t48/s31.205-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 31.205-3 - 31.205-3   Bad debts."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "31.205-3"
section_name: "31.205-3   Bad debts."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "31"
part_name: "CONTRACT COST PRINCIPLES AND PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42301, Sept. 19, 1983, unless otherwise noted."
cfr_part: "31"
---


# 31.205-3 31.205-3   Bad debts.

Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due from customers and other claims, and any directly associated costs such as collection costs, and legal costs are unallowable.