FAR 31.202 Direct costs
Section Federal Acquisition Regulation
Facts
- Citation
- FAR 31.202
- Type
- Section
- Last amended
- 69 FR 17764 Effective May 5, 2004
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.
Text
(a) No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to that or any other final cost objective. Direct costs of the contract shall be charged directly to the contract. All costs specifically identified with other final cost objectives of the contractor are direct costs of those cost objectives and are not to be charged to the contract directly or indirectly.
(b) For reasons of practicality, the contractor may treat any direct cost of a minor dollar amount as an indirect cost if the accounting treatment-
(1) Is consistently applied to all final cost objectives; and
(2) Produces substantially the same results as treating the cost as a direct cost.
Federal Register history
| Final rule | Published | Effective |
|---|---|---|
| Federal Acquisition Regulation; General Provisions of the Cost Principles |
Quick answers
What is FAR 31.202?
FAR 31.202 is a section of the Federal Acquisition Regulation, titled "Direct costs".
When was FAR 31.202 last changed?
The most recent final rule on record is "Federal Acquisition Regulation; General Provisions of the Cost Principles" (69 FR 17764), published Apr 5, 2004 and effective May 5, 2004.
Are changes to FAR 31.202 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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