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    (Showing 61 to 75 of 120 results found.)31.205-36 Rental costs.31.205-36 Rental costs., 31.205-36 Rental costs., (a) This subsection is applicable to the cost of renting or leasing real or personal property acquired under "operating leases" as defined in Financial Accounting Standards Board’s Accounting Standards Codification...FAR
          31.205-37 Royalties and other costs for use of patents.31.205-37 Royalties and other costs for use of patents., 31.205-37 Royalties and other costs for use of patents., (a) Royalties on a patent or amortization of the cost of purchasing a patent or patent rights necessary for the proper performance of the contract and...FAR
          31.205-38 Selling costs.31.205-38 Selling costs., 31.205-38 Selling costs., (a) "Selling" is a generic term encompassing all efforts to market the contractor’s products or services, some of which are covered specifically in other subsections of 31.205 . The costs of any selling efforts...FAR
          31.205-39 Service and warranty costs.31.205-39 Service and warranty costs., 31.205-39 Service and warranty costs., Service and warranty costs include those arising from fulfillment of any contractual obligation of a contractor to provide services such as installation, training, correcting defects in...FAR
          31.205-40 Special tooling and special test equipment costs.31.205-40 Special tooling and special test equipment costs., 31.205-40 Special tooling and special test equipment costs., (a) The terms " special tooling " and " special test equipment " are defined in 2.101 (b). (b) The cost of special tooling and special test...FAR
          31.205-41 Taxes.31.205-41 Taxes., 31.205-41 Taxes., (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part  29 ), except as otherwise provided in paragraph (b) of this section that are required to be and are paid or accrued in accordance...FAR
          31.205-42 Termination costs.31.205-42 Termination costs., 31.205-42 Termination costs., Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost...FAR
          31.205-43 Trade, business, technical and professional activity costs.31.205-43 Trade, business, technical and professional activity costs., 31.205-43 Trade, business, technical and professional activity costs., The following types of costs are allowable: (a) Memberships in trade, business, technical, and professional organizations....FAR
          31.205-44 Training and education costs.31.205-44 Training and education costs., 31.205-44 Training and education costs., Costs of training and education that are related to the field in which the employee is working or may reasonably be expected to work are allowable, except as follows: (a) Overtime...FAR
          31.205-45 [Reserved]31.205-45 [Reserved], 31.205-45 [Reserved], Parent topic:, 31.205 Selected costs.FAR
          31.205-46 Travel costs.31.205-46 Travel costs., 31.205-46 Travel costs., (a) Costs for transportation, lodging, meals, and incidental expenses. (1) Costs incurred by contractor personnel on official company business are allowable, subject to the limitations contained in this subsection....FAR
          31.205-47 Costs related to legal and other proceedings.31.205-47 Costs related to legal and other proceedings., 31.205-47 Costs related to legal and other proceedings., (a) Definitions. As used in this subsection- Costs include, but are not limited to, administrative and clerical expenses; the costs of legal services,...FAR
          31.205-48 Research and development costs.31.205-48 Research and development costs., 31.205-48 Research and development costs., Research and development , as used in this subsection, means the type of technical effort described in 31.205-18 but sponsored by a grant or required in the performance of a...FAR
          31.205-49 Goodwill.31.205-49 Goodwill., 31.205-49 Goodwill., Goodwill, an unidentifiable intangible asset, originates under the purchase method of accounting for a business combination when the price paid by the acquiring company exceeds the sum of the identifiable individual assets...FAR
          31.205-50 [Reserved]31.205-50 [Reserved], 31.205-50 [Reserved], Parent topic:, 31.205 Selected costs.FAR

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