Home › CFR › Title 48 › Part 31 › §31.205-2348 CFR §31.205-23 — Losses on other contracts.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkAn excess of costs over income under any other contract (including the contractor's contributed portion under cost-sharing contracts) is unallowable.