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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of December 17, 2009
TITLE 48--Federal Acquisition Regulations System
CHAPTER 1--FEDERAL ACQUISITION REGULATION
SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES
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| Availability of accounting guide. |
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Subpart 31.1--APPLICABILITY
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| Contracts with commercial organizations. |
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| Contracts with educational institutions. |
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| Construction and architect-engineer contracts. |
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| Contracts with State, local, and federally recognized Indian tribal governments. |
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| Contracts with nonprofit organizations. |
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| Indirect cost rate certification and penalties on unallowable costs. |
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Subpart 31.2--CONTRACTS WITH COMMERCIAL ORGANIZATIONS
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| Composition of total cost. |
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| Determining allowability. |
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| Determining reasonableness. |
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| Determining allocability. |
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| Accounting for unallowable costs. |
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| Construction and architect-engineer contracts. |
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| Application of principles and procedures. |
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| Public relations and advertising costs. |
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| Compensation for personal services. |
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| Contributions or donations. |
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| Employee morale, health, welfare, food service, and dormitory costs and credits. |
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| Fines, penalties, and mischarging costs. |
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| Gains and losses on disposition or impairment of depreciable property or other capital assets. |
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| Idle facilities and idle capacity costs. |
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| Independent research and development and bid and proposal costs. |
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| Insurance and indemnification. |
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| Interest and other financial costs. |
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| Lobbying and political activity costs. |
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| Losses on other contracts. |
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| Manufacturing and production engineering costs. |
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| Plant reconversion costs. |
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| Professional and consultant service costs. |
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| Royalties and other costs for use of patents. |
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| Service and warranty costs. |
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| Special tooling and special test equipment costs. |
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| Trade, business, technical, and professional activity costs. |
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| Training and education costs. |
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| Costs related to legal and other proceedings. |
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| Research and development costs. |
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| Costs of alcoholic beverages. |
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| Asset valuations resulting from business combinations. |
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Subpart 31.3--CONTRACTS WITH EDUCATIONAL INSTITUTIONS
Subparts 31.4-31.5--[RESERVED]
Subpart 31.6--CONTRACTS WITH STATE, LOCAL, AND FEDERALLY RECOGNIZED INDIAN TRIBAL GOVERNMENTS
Subpart 31.7--CONTRACTS WITH NONPROFIT ORGANIZATIONS
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