FAR Subpart 31.2 Contracts with Commercial Organizations

Contents

• 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

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