Part 31 - Contract Cost Principles and Procedures

• 31.000 Scope of part.

• 31.001 Definitions.

• 31.002 Availability of accounting guide.

• 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.

  • 31.106 [Reserved]

  • 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 General.

    • 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 Selected costs.

    • 31.205-1 Public relations and advertising costs.

    • 31.205-2 [Reserved]

    • 31.205-3 Bad debts.

    • 31.205-4 Bonding costs.

    • 31.205-5 [Reserved]

    • 31.205-6 Compensation for personal services.

    • 31.205-7 Contingencies.

    • 31.205-8 Contributions or donations.

    • 31.205-9 [Reserved]

    • 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.

    • 31.205-24 [Reserved]

    • 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.

    • 31.205-45 [Reserved]

    • 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.

    • 31.205-50 [Reserved]

    • 31.205-51 Costs of alcoholic beverages.

    • 31.205-52 Asset valuations resulting from business combinations.

• Subpart 31.3 - Contracts with Educational Institutions

  • 31.301 Purpose.

  • 31.302 General.

  • 31.303 Requirements.

• Subpart 31.4 - [Reserved]

• Subpart 31.5 - [Reserved]

• Subpart 31.6 - Contracts with State, Local, and Federally Recognized Indian Tribal Governments

  • 31.601 Purpose.

  • 31.602 General.

  • 31.603 Requirements.

• Subpart 31.7 - Contracts with Nonprofit Organizations

  • 31.701 Purpose.

  • 31.702 General.

  • 31.703 Requirements.