Contracts With Commercial Organizations

  1. Law
  2. CFR 48
  3. Federal Acquisition Regulations System
  4. Federal Acquisition Regulation
  5. General Contracting Requirements
  6. Contract Cost Principles and Procedures
  7. Contracts With Commercial Organizations

Checkout our iOS App for a better way to browser and research.

Section
31.201

General.

Section
31.201-1

Composition of total cost.

Section
31.201-2

Determining allowability.

Section
31.201-3

Determining reasonableness.

Section
31.201-4

Determining allocability.

Section
31.201-5

Credits.

Section
31.201-6

Accounting for unallowable costs.

Section
31.201-7

Construction and architect-engineer contracts.

Section
31.202

Direct costs.

Section
31.203

Indirect costs.

Section
31.204

Application of principles and procedures.

Section
31.205

Selected costs.

Section
31.205-1

Public relations and advertising costs.

Section
31.205-2

31.205-2 [Reserved]

Section
31.205-3

Bad debts.

Section
31.205-4

Bonding costs.

Section
31.205-5

31.205-5 [Reserved]

Section
31.205-6

Compensation for personal services.

Section
31.205-7

Contingencies.

Section
31.205-8

Contributions or donations.

Section
31.205-9

31.205-9 [Reserved]

Section
31.205-10

Cost of money.

Section
31.205-11

Depreciation.

Section
31.205-12

Economic planning costs.

Section
31.205-13

Employee morale, health, welfare, food service, and dormitory costs and credits.

Section
31.205-14

Entertainment costs.

Section
31.205-15

Fines, penalties, and mischarging costs.

Section
31.205-16

Gains and losses on disposition or impairment of depreciable property or other capital assets.

Section
31.205-17

Idle facilities and idle capacity costs.

Section
31.205-18

Independent research and development and bid and proposal costs.

Section
31.205-19

Insurance and indemnification.

Section
31.205-20

Interest and other financial costs.

Section
31.205-21

Labor relations costs.

Section
31.205-22

Lobbying and political activity costs.

Section
31.205-23

Losses on other contracts.

Section
31.205-24

31.205-24 [Reserved]

Section
31.205-25

Manufacturing and production engineering costs.

Section
31.205-26

Material costs.

Section
31.205-27

Organization costs.

Section
31.205-28

Other business expenses.

Section
31.205-29

Plant protection costs.

Section
31.205-30

Patent costs.

Section
31.205-31

Plant reconversion costs.

Section
31.205-32

Precontract costs.

Section
31.205-33

Professional and consultant service costs.

Section
31.205-34

Recruitment costs.

Section
31.205-35

Relocation costs.

Section
31.205-36

Rental costs.

Section
31.205-37

Royalties and other costs for use of patents.

Section
31.205-38

Selling costs.

Section
31.205-39

Service and warranty costs.

Section
31.205-40

Special tooling and special test equipment costs.

Section
31.205-41

Taxes.

Section
31.205-42

Termination costs.

Section
31.205-43

Trade, business, technical, and professional activity costs.

Section
31.205-44

Training and education costs.

Section
31.205-45

31.205-45 [Reserved]

Section
31.205-46

Travel costs.

Section
31.205-47

Costs related to legal and other proceedings.

Section
31.205-48

Research and development costs.

Section
31.205-49

Goodwill.

Section
31.205-50

31.205-50 [Reserved]

Section
31.205-51

Costs of alcoholic beverages.

Section
31.205-52

Asset valuations resulting from business combinations.