Federal Acquisition Regulation

Contract Cost Principles and Procedures

FAR 31

Scope of part (FAR 31.000) Scope of part. Definitions (FAR 31.001) Definitions. Availability of accounting guide (FAR 31.002) Availability of accounting guide. Subpart Applicability (FAR 31.1) - Applicability Scope of subpart (FAR 31.100) Scope of subpart. Objectives (FAR 31.101) Objectives. Fixed-price contracts (FAR 31.102) Fixed-price contracts. Contracts with commercial organizations (FAR 31.103) Contracts with commercial organizations. Contracts with educational institutions (FAR 31.104) Contracts with educational institutions. Construction and architect-engineer contracts (FAR 31.105) Construction and architect-engineer contracts. [Reserved] (FAR 31.106) [Reserved] Contracts with State, local, and federally recognized Indian tribal governments (FAR 31.107) Contracts with State, local, and federally recognized Indian tribal governments. Contracts with nonprofit organizations (FAR 31.108) Contracts with nonprofit organizations. Advance agreements (FAR 31.109) Advance agreements. Indirect cost rate certification and penalties on unallowable costs (FAR 31.110) Indirect cost rate certification and penalties on unallowable costs. Subpart Contracts with Commercial Organizations (FAR 31.2) - Contracts with Commercial Organizations General (FAR 31.201) General. 31.201-1 Composition of total cost. 31.201-2 Determining allowability. 31.201-3 Determining reasonableness. 31.201-4 Determining allocability. 31.201-5 Credits. 31.201-6 Accounting for unallowable costs. 31.201-7 Construction and architect-engineer contracts. Direct costs (FAR 31.202) Direct costs. Indirect costs (FAR 31.203) Indirect costs. Application of principles and procedures (FAR 31.204) Application of principles and procedures. Selected costs (FAR 31.205) Selected costs. 31.205-1 Public relations and advertising costs. 31.205-2 [Reserved] 31.205-3 Bad debts. 31.205-4 Bonding costs. 31.205-5 [Reserved] 31.205-6 Compensation for personal services. 31.205-7 Contingencies. 31.205-8 Contributions or donations. 31.205-9 [Reserved] 31.205-10 Cost of money. 31.205-11 Depreciation. 31.205-12 Economic planning costs. 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits. 31.205-14 Entertainment costs. 31.205-15 Fines, penalties, and mischarging costs. 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets. 31.205-17 Idle facilities and idle capacity costs. 31.205-18 Independent research and development and bid and proposal costs. 31.205-19 Insurance and indemnification. 31.205-20 Interest and other financial costs. 31.205-21 Labor relations costs. 31.205-22 Lobbying and political activity costs. 31.205-23 Losses on other contracts. 31.205-24 [Reserved] 31.205-25 Manufacturing and production engineering costs. 31.205-26 Material costs. 31.205-27 Organization costs. 31.205-28 Other business expenses. 31.205-29 Plant protection costs. 31.205-30 Patent costs. 31.205-31 Plant reconversion costs. 31.205-32 Precontract costs. 31.205-33 Professional and consultant service costs. 31.205-34 Recruitment costs. 31.205-35 Relocation costs. 31.205-36 Rental costs. 31.205-37 Royalties and other costs for use of patents. 31.205-38 Selling costs. 31.205-39 Service and warranty costs. 31.205-40 Special tooling and special test equipment costs. 31.205-41 Taxes. 31.205-42 Termination costs. 31.205-43 Trade, business, technical and professional activity costs. 31.205-44 Training and education costs. 31.205-45 [Reserved] 31.205-46 Travel costs. 31.205-47 Costs related to legal and other proceedings. 31.205-48 Research and development costs. 31.205-49 Goodwill. 31.205-50 [Reserved] 31.205-51 Costs of alcoholic beverages. 31.205-52 Asset valuations resulting from business combinations. Subpart Contracts with Educational Institutions (FAR 31.3) - Contracts with Educational Institutions Purpose (FAR 31.301) Purpose. General (FAR 31.302) General. Requirements (FAR 31.303) Requirements. Subpart [Reserved] (FAR 31.4) - [Reserved] Subpart [Reserved] (FAR 31.5) - [Reserved] Subpart Contracts with State, Local, and Federally Recognized Indian Tribal Governments (FAR 31.6) - Contracts with State, Local, and Federally Recognized Indian Tribal Governments Purpose (FAR 31.601) Purpose. General (FAR 31.602) General. Requirements (FAR 31.603) Requirements. Subpart Contracts with Nonprofit Organizations (FAR 31.7) - Contracts with Nonprofit Organizations Purpose (FAR 31.701) Purpose. General (FAR 31.702) General. Requirements (FAR 31.703) Requirements.

In this section

ApplicabilityFAR 31.1Contracts with Commercial OrganizationsFAR 31.2Contracts with Educational InstitutionsFAR 31.3[Reserved]FAR 31.4[Reserved]FAR 31.5Contracts with State, Local, and Federally Recognized Indian Tribal GovernmentsFAR 31.6Contracts with Nonprofit OrganizationsFAR 31.7

Record identifier

31