合同成本原理和程序

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合同成本原理和程序

时间: 2008-07-24

GPO公布日期：2017-10-01

CFR法规编号：48 CFR 31

原文标题：Contract cost principles and procedures

最后比对日期：2018-07-19

Title 48--Federal Acquisition Regulations System CHAPTER 1--FEDERAL ACQUISITION REGULATION PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES
	31.000	Scope of part.
	31.001	Definitions.
	31.002	Availability of accounting guide.
	31.100	Scope of subpart.
	31.101	Objectives.
	31.102	Fixed-price contracts.
	31.103	Contracts with commercial organizations.
	31.104	Contracts with educational institutions.
	31.105	Construction and architect-engineer contracts.
	31.107	Contracts with State, local, and federally recognized Indian tribal governments.
	31.108	Contracts with nonprofit organizations.
	31.109	Advance agreements.
	31.110	Indirect cost rate certification and penalties on unallowable costs.
	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	Construction and architect-engineer contracts.
	31.202	Direct costs.
	31.203	Indirect costs.
	31.204	Application of principles and procedures.
	31.205	Selected costs.
	31.205-1	Public relations and advertising costs.
	31.205-3	Bad debts.
	31.205-4	Bonding costs.
	31.205-6	Compensation for personal services.
	31.205-7	Contingencies.
	31.205-8	Contributions or donations.
	31.205-10	Cost of money.
	31.205-11	Depreciation.
	31.205-12	Economic planning costs.
	31.205-13	Employee morale, health, welfare, food service, and dormitory costs and credits.
	31.205-14	Entertainment costs.
	31.205-15	Fines, penalties, and mischarging costs.
	31.205-16	Gains and losses on disposition or impairment of depreciable property or other capital assets.
	31.205-17	Idle facilities and idle capacity costs.
	31.205-18	Independent research and development and bid and proposal costs.
	31.205-19	Insurance and indemnification.
	31.205-20	Interest and other financial costs.
	31.205-21	Labor relations costs.
	31.205-22	Lobbying and political activity costs.
	31.205-23	Losses on other contracts.
	31.205-25	Manufacturing and production engineering costs.
	31.205-26	Material costs.
	31.205-27	Organization costs.
	31.205-28	Other business expenses.
	31.205-29	Plant protection costs.
	31.205-30	Patent costs.
	31.205-31	Plant reconversion costs.
	31.205-32	Precontract costs.
	31.205-33	Professional and consultant service costs.
	31.205-34	Recruitment costs.
	31.205-35	Relocation costs.
	31.205-36	Rental costs.
	31.205-37	Royalties and other costs for use of patents.
	31.205-38	Selling costs.
	31.205-39	Service and warranty costs.
	31.205-40	Special tooling and special test equipment costs.
	31.205-41	Taxes.
	31.205-42	Termination costs.
	31.205-43	Trade, business, technical, and professional activity costs.
	31.205-44	Training and education costs.
	31.205-46	Travel costs.
	31.205-47	Costs related to legal and other proceedings.
	31.205-48	Research and development costs.
	31.205-49	Goodwill.
	31.205-51	Costs of alcoholic beverages.
	31.205-52	Asset valuations resulting from business combinations.
	31.301	Purpose.
	31.302	General.
	31.303	Requirements.
	31.601	Purpose.
	31.602	General.
	31.603	Requirements.
	31.701	Purpose.
	31.702	General.
	31.703	Requirements.

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合同成本原理和程序

时间: 2008-07-24

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