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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: 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: 31.205-2 - [Reserved]
• 31.205-3: Bad Debts.
• 31.205-4: Bonding Costs.
• 31.205-5: 31.205-5 - [Reserved].
• 31.205-6: Compensation for Personal Services.
• 31.205-7: Contingencies.
• 31.205-8: Contributions or Donations.
• 31.205-9: 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: 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: 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: 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: Subparts 31.4 - 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.