Part 31 — Contract Cost Principles and Procedures
Subpart 31.1 — Applicability
- § 31.100— Scope of subpart.
- § 31.101— Objectives.
- § 31.102— Fixed-price contracts.
- § 31.103— Contracts with commercial organizations.
- § 31.104— Contracts with educational institutions.
- § 31.105— Construction and architect-engineer contracts.
- § 31.107— Contracts with State, local, and federally recognized Indian tribal governments.
- § 31.108— Contracts with nonprofit organizations.
- § 31.109— Advance agreements.
- § 31.110— Indirect cost rate certification and penalties on unallowable costs.
Subpart 31.2 — Contracts With Commercial Organizations
- § 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.
- § 31.202— Direct costs.
- § 31.203— Indirect costs.
- § 31.204— Application of principles and procedures.
- § 31.205-1— Public relations and advertising costs.
- § 31.205-3— Bad debts.
- § 31.205-4— Bonding costs.
- § 31.205-6— Compensation for personal services.
- § 31.205-7— Contingencies.
- § 31.205-8— Contributions or donations.
- § 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.
- § 31.205-25— 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.
- § 31.205-46— Travel costs.
- § 31.205-47— Costs related to legal and other proceedings.
- § 31.205-48— Research and development costs.
- § 31.205-49— Goodwill.
- § 31.205-51— Costs of alcoholic beverages.
- § 31.205-52— Asset valuations resulting from business combinations.