Code of Federal Regulations > Title 48 > Chapter 1 > Part 31 > Subpart 31.2 - Subpart 31.2—Contracts With Commercial Organizations

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Nov 09, 2025

31.201 - 31.201 General.

31.201-1 - 31.201-1 Composition of total cost.

31.201-2 - 31.201-2 Determining allowability.

31.201-3 - 31.201-3 Determining reasonableness.

31.201-4 - 31.201-4 Determining allocability.

31.201-5 - 31.201-5 Credits.

31.201-6 - 31.201-6 Accounting for unallowable costs.

31.201-7 - 31.201-7 Construction and architect-engineer contracts.

31.202 - 31.202 Direct costs.

31.203 - 31.203 Indirect costs.

31.204 - 31.204 Application of principles and procedures.

31.205 - 31.205 Selected costs.

31.205-1 - 31.205-1 Public relations and advertising costs.

31.205-2 - 31.205-2 [Reserved]

31.205-3 - 31.205-3 Bad debts.

31.205-4 - 31.205-4 Bonding costs.

31.205-5 - 31.205-5 [Reserved]

31.205-6 - 31.205-6 Compensation for personal services.

31.205-7 - 31.205-7 Contingencies.

31.205-8 - 31.205-8 Contributions or donations.

31.205-10 - 31.205-10 Cost of money.

31.205-11 - 31.205-11 Depreciation.

31.205-12 - 31.205-12 Economic planning costs.

31.205-13 - 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.

31.205-14 - 31.205-14 Entertainment costs.

31.205-15 - 31.205-15 Fines, penalties, and mischarging costs.

31.205-16 - 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.

31.205-17 - 31.205-17 Idle facilities and idle capacity costs.

31.205-18 - 31.205-18 Independent research and development and bid and proposal costs.

31.205-19 - 31.205-19 Insurance and indemnification.

31.205-20 - 31.205-20 Interest and other financial costs.

31.205-21 - 31.205-21 Labor relations costs.

31.205-22 - 31.205-22 Lobbying and political activity costs.

31.205-23 - 31.205-23 Losses on other contracts.

31.205-24 - 31.205-24 [Reserved]

31.205-25 - 31.205-25 Manufacturing and production engineering costs.

31.205-26 - 31.205-26 Material costs.

31.205-27 - 31.205-27 Organization costs.

31.205-28 - 31.205-28 Other business expenses.

31.205-29 - 31.205-29 Plant protection costs.

31.205-30 - 31.205-30 Patent costs.

31.205-31 - 31.205-31 Plant reconversion costs.

31.205-32 - 31.205-32 Precontract costs.

31.205-33 - 31.205-33 Professional and consultant service costs.

31.205-34 - 31.205-34 Recruitment costs.

31.205-35 - 31.205-35 Relocation costs.

31.205-36 - 31.205-36 Rental costs.

31.205-37 - 31.205-37 Royalties and other costs for use of patents.

31.205-38 - 31.205-38 Selling costs.

31.205-39 - 31.205-39 Service and warranty costs.

31.205-40 - 31.205-40 Special tooling and special test equipment costs.

31.205-41 - 31.205-41 Taxes.

31.205-42 - 31.205-42 Termination costs.

31.205-43 - 31.205-43 Trade, business, technical, and professional activity costs.

31.205-44 - 31.205-44 Training and education costs.

31.205-45 - 31.205-45 [Reserved]

31.205-46 - 31.205-46 Travel costs.

31.205-47 - 31.205-47 Costs related to legal and other proceedings.

31.205-48 - 31.205-48 Research and development costs.

31.205-49 - 31.205-49 Goodwill.

31.205-50 - 31.205-50 [Reserved]

31.205-51 - 31.205-51 Costs of alcoholic beverages.

31.205-52 - 31.205-52 Asset valuations resulting from business combinations.