Title 48

PART 31

Part 31 - Contract Cost Principles And Procedures

PART 31 - CONTRACT COST PRINCIPLES AND PROCEDURES Authority:40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 51 U.S.C. 20113. Source:48 FR 42301, Sept. 19, 1983, unless otherwise noted.

48:1.0.1.5.30.0.1.1SECTION 31.000
   31.000 Scope of part.
48:1.0.1.5.30.0.1.2SECTION 31.001
   31.001 Definitions.
48:1.0.1.5.30.0.1.3SECTION 31.002
   31.002 Availability of accounting guide.
48:1.0.1.5.30.1SUBPART 31.1
Subpart 31.1 - Applicability
48:1.0.1.5.30.1.1.1SECTION 31.100
   31.100 Scope of subpart.
48:1.0.1.5.30.1.1.2SECTION 31.101
   31.101 Objectives.
48:1.0.1.5.30.1.1.3SECTION 31.102
   31.102 Fixed-price contracts.
48:1.0.1.5.30.1.1.4SECTION 31.103
   31.103 Contracts with commercial organizations.
48:1.0.1.5.30.1.1.5SECTION 31.104
   31.104 Contracts with educational institutions.
48:1.0.1.5.30.1.1.6SECTION 31.105
   31.105 Construction and architect-engineer contracts.
48:1.0.1.5.30.1.1.7SECTION 31.106
   31.106 [Reserved]
48:1.0.1.5.30.1.1.8SECTION 31.107
   31.107 Contracts with State, local, and federally recognized Indian tribal governments.
48:1.0.1.5.30.1.1.9SECTION 31.108
   31.108 Contracts with nonprofit organizations.
48:1.0.1.5.30.1.1.10SECTION 31.109
   31.109 Advance agreements.
48:1.0.1.5.30.1.1.11SECTION 31.110
   31.110 Indirect cost rate certification and penalties on unallowable costs.
48:1.0.1.5.30.2SUBPART 31.2
Subpart 31.2 - Contracts With Commercial Organizations
48:1.0.1.5.30.2.1.1SECTION 31.201
   31.201 General.
48:1.0.1.5.30.2.1.2SECTION 31.201-1
   31.201-1 Composition of total cost.
48:1.0.1.5.30.2.1.3SECTION 31.201-2
   31.201-2 Determining allowability.
48:1.0.1.5.30.2.1.4SECTION 31.201-3
   31.201-3 Determining reasonableness.
48:1.0.1.5.30.2.1.5SECTION 31.201-4
   31.201-4 Determining allocability.
48:1.0.1.5.30.2.1.6SECTION 31.201-5
   31.201-5 Credits.
48:1.0.1.5.30.2.1.7SECTION 31.201-6
   31.201-6 Accounting for unallowable costs.
48:1.0.1.5.30.2.1.8SECTION 31.201-7
   31.201-7 Construction and architect-engineer contracts.
48:1.0.1.5.30.2.1.9SECTION 31.202
   31.202 Direct costs.
48:1.0.1.5.30.2.1.10SECTION 31.203
   31.203 Indirect costs.
48:1.0.1.5.30.2.1.11SECTION 31.204
   31.204 Application of principles and procedures.
48:1.0.1.5.30.2.1.12SECTION 31.205
   31.205 Selected costs.
48:1.0.1.5.30.2.1.13SECTION 31.205-1
   31.205-1 Public relations and advertising costs.
48:1.0.1.5.30.2.1.14SECTION 31.205-2
   31.205-2 [Reserved]
48:1.0.1.5.30.2.1.15SECTION 31.205-3
   31.205-3 Bad debts.
48:1.0.1.5.30.2.1.16SECTION 31.205-4
   31.205-4 Bonding costs.
48:1.0.1.5.30.2.1.17SECTION 31.205-5
   31.205-5 [Reserved]
48:1.0.1.5.30.2.1.18SECTION 31.205-6
   31.205-6 Compensation for personal services.
48:1.0.1.5.30.2.1.19SECTION 31.205-7
   31.205-7 Contingencies.
48:1.0.1.5.30.2.1.20SECTION 31.205-8
   31.205-8 Contributions or donations.
48:1.0.1.5.30.2.1.21SECTION 31.205-9
   31.205-9 [Reserved]
48:1.0.1.5.30.2.1.22SECTION 31.205-10
   31.205-10 Cost of money.
48:1.0.1.5.30.2.1.23SECTION 31.205-11
   31.205-11 Depreciation.
48:1.0.1.5.30.2.1.24SECTION 31.205-12
   31.205-12 Economic planning costs.
48:1.0.1.5.30.2.1.25SECTION 31.205-13
   31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
48:1.0.1.5.30.2.1.26SECTION 31.205-14
   31.205-14 Entertainment costs.
48:1.0.1.5.30.2.1.27SECTION 31.205-15
   31.205-15 Fines, penalties, and mischarging costs.
48:1.0.1.5.30.2.1.28SECTION 31.205-16
   31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
48:1.0.1.5.30.2.1.29SECTION 31.205-17
   31.205-17 Idle facilities and idle capacity costs.
48:1.0.1.5.30.2.1.30SECTION 31.205-18
   31.205-18 Independent research and development and bid and proposal costs.
48:1.0.1.5.30.2.1.31SECTION 31.205-19
   31.205-19 Insurance and indemnification.
48:1.0.1.5.30.2.1.32SECTION 31.205-20
   31.205-20 Interest and other financial costs.
48:1.0.1.5.30.2.1.33SECTION 31.205-21
   31.205-21 Labor relations costs.
48:1.0.1.5.30.2.1.34SECTION 31.205-22
   31.205-22 Lobbying and political activity costs.
48:1.0.1.5.30.2.1.35SECTION 31.205-23
   31.205-23 Losses on other contracts.
48:1.0.1.5.30.2.1.36SECTION 31.205-24
   31.205-24 [Reserved]
48:1.0.1.5.30.2.1.37SECTION 31.205-25
   31.205-25 Manufacturing and production engineering costs.
48:1.0.1.5.30.2.1.38SECTION 31.205-26
   31.205-26 Material costs.
48:1.0.1.5.30.2.1.39SECTION 31.205-27
   31.205-27 Organization costs.
48:1.0.1.5.30.2.1.40SECTION 31.205-28
   31.205-28 Other business expenses.
48:1.0.1.5.30.2.1.41SECTION 31.205-29
   31.205-29 Plant protection costs.
48:1.0.1.5.30.2.1.42SECTION 31.205-30
   31.205-30 Patent costs.
48:1.0.1.5.30.2.1.43SECTION 31.205-31
   31.205-31 Plant reconversion costs.
48:1.0.1.5.30.2.1.44SECTION 31.205-32
   31.205-32 Precontract costs.
48:1.0.1.5.30.2.1.45SECTION 31.205-33
   31.205-33 Professional and consultant service costs.
48:1.0.1.5.30.2.1.46SECTION 31.205-34
   31.205-34 Recruitment costs.
48:1.0.1.5.30.2.1.47SECTION 31.205-35
   31.205-35 Relocation costs.
48:1.0.1.5.30.2.1.48SECTION 31.205-36
   31.205-36 Rental costs.
48:1.0.1.5.30.2.1.49SECTION 31.205-37
   31.205-37 Royalties and other costs for use of patents.
48:1.0.1.5.30.2.1.50SECTION 31.205-38
   31.205-38 Selling costs.
48:1.0.1.5.30.2.1.51SECTION 31.205-39
   31.205-39 Service and warranty costs.
48:1.0.1.5.30.2.1.52SECTION 31.205-40
   31.205-40 Special tooling and special test equipment costs.
48:1.0.1.5.30.2.1.53SECTION 31.205-41
   31.205-41 Taxes.
48:1.0.1.5.30.2.1.54SECTION 31.205-42
   31.205-42 Termination costs.
48:1.0.1.5.30.2.1.55SECTION 31.205-43
   31.205-43 Trade, business, technical, and professional activity costs.
48:1.0.1.5.30.2.1.56SECTION 31.205-44
   31.205-44 Training and education costs.
48:1.0.1.5.30.2.1.57SECTION 31.205-45
   31.205-45 [Reserved]
48:1.0.1.5.30.2.1.58SECTION 31.205-46
   31.205-46 Travel costs.
48:1.0.1.5.30.2.1.59SECTION 31.205-47
   31.205-47 Costs related to legal and other proceedings.
48:1.0.1.5.30.2.1.60SECTION 31.205-48
   31.205-48 Research and development costs.
48:1.0.1.5.30.2.1.61SECTION 31.205-49
   31.205-49 Goodwill.
48:1.0.1.5.30.2.1.62SECTION 31.205-50
   31.205-50 [Reserved]
48:1.0.1.5.30.2.1.63SECTION 31.205-51
   31.205-51 Costs of alcoholic beverages.
48:1.0.1.5.30.2.1.64SECTION 31.205-52
   31.205-52 Asset valuations resulting from business combinations.
48:1.0.1.5.30.3SUBPART 31.3
Subpart 31.3 - Contracts With Educational Institutions
48:1.0.1.5.30.3.1.1SECTION 31.301
   31.301 Purpose.
48:1.0.1.5.30.3.1.2SECTION 31.302
   31.302 General.
48:1.0.1.5.30.3.1.3SECTION 31.303
   31.303 Requirements.
48:1.0.1.5.30.4SUBPART 31.4
Subparts 31.4-31.5 [Reserved]
48:1.0.1.5.30.5SUBPART 31.6
Subpart 31.6 - Contracts With State, Local, and Federally Recognized Indian Tribal Governments
48:1.0.1.5.30.5.1.1SECTION 31.601
   31.601 Purpose.
48:1.0.1.5.30.5.1.2SECTION 31.602
   31.602 General.
48:1.0.1.5.30.5.1.3SECTION 31.603
   31.603 Requirements.
48:1.0.1.5.30.6SUBPART 31.7
Subpart 31.7 - Contracts With Nonprofit Organizations
48:1.0.1.5.30.6.1.1SECTION 31.701
   31.701 Purpose.
48:1.0.1.5.30.6.1.2SECTION 31.702
   31.702 General.
48:1.0.1.5.30.6.1.3SECTION 31.703
   31.703 Requirements.