Home › CFR › Title 48 › Part 970 › §970.3101-248 CFR §970.3101-2 — Applicability.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThe cost principles of FAR subpart 31.2 and this subpart apply regardless of entity type for the M&O contract.