Subpart 31.2. Subpart 31.2—Contracts With Commercial Organizations

• 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.
• 31.205-9 - 31.205-9 [Reserved]
• 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.