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    (Showing 196 to 205 of 205 results found.)31.201-3 Determining reasonableness.31.201-3 Determining reasonableness., 31.201-3 Determining reasonableness., (a) A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business. Reasonableness of...FAR
          31.201-4 Determining allocability.31.201-4 Determining allocability., 31.201-4 Determining allocability., A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. Subject to the foregoing, a...FAR
          31.201-5 Credits.31.201-5 Credits., 31.201-5 Credits., The applicable portion of any income, rebate, allowance, or other credit relating to any allowable cost and received by or accruing to the contractor shall be credited to the Government either as a cost reduction or by cash...FAR
          31.201-6 Accounting for unallowable costs.31.201-6 Accounting for unallowable costs., 31.201-6 Accounting for unallowable costs., (a) Costs that are expressly unallowable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs , shall be identified and...FAR
          31.201-7 Construction and architect-engineer contracts.31.201-7 Construction and architect-engineer contracts., 31.201-7 Construction and architect-engineer contracts., Specific principles and procedures for evaluating and determining costs in connection with contracts and subcontracts for construction , and...FAR
          31.202 Direct costs.31.202 Direct costs., 31.202 Direct costs., (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...FAR
          31.203 Indirect costs.31.203 Indirect costs., 31.203 Indirect costs., (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this...FAR
          31.204 Application of principles and procedures.31.204 Application of principles and procedures., 31.204 Application of principles and procedures., (a) Costs are allowable to the extent they are reasonable, allocable, and determined to be allowable under 31.201 , 31.202 , 31.203 , and 31.205 . These criteria...FAR
          31.205 Selected costs.31.205 Selected costs., 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.,...FAR
          31.205-1 Public relations and advertising costs.31.205-1 Public relations and advertising costs., 31.205-1 Public relations and advertising costs., (a) "Public relations" means all functions and activities dedicated to- (1) Maintaining, protecting, and enhancing the image of a concern or its products ; or (2)...FAR

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