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    (Showing 1 to 15 of 112 results found.)31.000 Scope of part.31.000 Scope of part., 31.000 Scope of part., This part contains cost principles and procedures for- (a) The pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1 (c)); and (b) The...FAR
          31.001 Definitions.31.001 Definitions., 31.001 Definitions., As used in this part- Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services...FAR
          31.002 Availability of accounting guide.31.002 Availability of accounting guide., 31.002 Availability of accounting guide., Contractors needing assistance in developing or improving their accounting systems and procedures may request a copy of the Defense Contract Audit Agency Pamphlet No.7641.90,...FAR
          31.100 Scope of subpart.31.100 Scope of subpart., 31.100 Scope of subpart., This subpart describes the applicability of the cost principles and procedures in succeeding subparts of this part to various types of contracts and subcontracts. It also describes the need for advance...FAR
          31.101 Objectives.31.101 Objectives., 31.101 Objectives., In recognition of differing organizational characteristics, the cost principles and procedures in the succeeding subparts are grouped basically by organizational type; e.g., commercial concerns and educational institutions....FAR
          31.102 Fixed-price contracts.31.102 Fixed-price contracts., 31.102 Fixed-price contracts., The applicable subparts of part  31 shall be used in the pricing of fixed-price contracts, subcontracts, and modifications to contracts and subcontracts whenever (a) cost analysis is performed, or (b)a...FAR
          31.103 Contracts with commercial organizations.31.103 Contracts with commercial organizations., 31.103 Contracts with commercial organizations., This category includes all contracts and contract modifications for supplies , services, or experimental, developmental, or research work negotiated with...FAR
          31.104 Contracts with educational institutions.31.104 Contracts with educational institutions., 31.104 Contracts with educational institutions., This category includes all contracts and contract modifications for research and development, training, and other work performed by educational institutions (defined...FAR
          31.105 Construction and architect-engineer contracts.31.105 Construction and architect-engineer contracts., 31.105 Construction and architect-engineer contracts., (a) This category includes all contracts and contract modifications negotiated on the basis of cost with organizations other than educational institutions...FAR
          31.106 [Reserved]31.106 [Reserved], 31.106 [Reserved], Parent topic:, Subpart 31.1 - ApplicabilityFAR
          31.107 Contracts with State, local, and federally recognized Indian tribal governments.31.107 Contracts with State, local, and federally recognized Indian tribal governments., 31.107 Contracts with State, local, and federally recognized Indian tribal governments., (a) subpart  31.6 provides principles and standards for determining costs applicable...FAR
          31.108 Contracts with nonprofit organizations.31.108 Contracts with nonprofit organizations., 31.108 Contracts with nonprofit organizations., Subpart 31.7 provides principles and standards for determining costs applicable to contracts with nonprofit organizations other than educational institutions (see...FAR
          31.109 Advance agreements.31.109 Advance agreements., 31.109 Advance agreements., (a) The extent of allowability of the costs covered in this part applies broadly to many accounting systems in varying contract situations. Thus, the reasonableness, the allocability and the allowability...FAR
          31.110 Indirect cost rate certification and penalties on unallowable costs.31.110 Indirect cost rate certification and penalties on unallowable costs., 31.110 Indirect cost rate certification and penalties on unallowable costs., (a) Certain contracts require certification of the indirect cost rates proposed for final payment purposes....FAR
          31.201 General.31.201 General., 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...FAR

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