48 CFR § 2131.205-32
Precontract costs
November 17, 2020
Precontract costs will be allowable in accordance with FAR part 31, but precontract costs that exceed $100,000 will not be allowable except to the extent allowable under an advance agreement negotiated in accordance with section 2131.109 of this chapter.
[70 FR 41152, July 18, 2005]