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Section 31.000
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Definitions |
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Section 31.001
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Availability of accounting guide |
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Section 31.002
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Scope of subpart |
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Section 31.100
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Objectives |
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Section 31.101
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Fixed-price contracts |
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Section 31.102
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Contracts with commercial organizations |
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Section 31.103
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Contracts with educational institutions |
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Section 31.104
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Construction and architect-engineer contracts |
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Section 31.105
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Contracts with State, local, and federally recognized Indian tribal governments |
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Section 31.107
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Contracts with nonprofit organizations |
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Section 31.108
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Advance agreements |
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Section 31.109
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Indirect cost rate certification and penalties on unallowable costs |
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Section 31.110
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General |
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Section 31.201
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Composition of total cost |
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Section 31.201-1
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Determining allowability |
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Section 31.201-2
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Determining reasonableness |
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Section 31.201-3
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Determining allocability |
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Section 31.201-4
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Credits |
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Section 31.201-5
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Accounting for unallowable costs |
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Section 31.201-6
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Construction and architect-engineer contracts |
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Section 31.201-7
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Direct costs |
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Section 31.202
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Indirect costs |
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Section 31.203
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Application of principles and procedures |
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Section 31.204
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Selected costs |
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Section 31.205
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Public relations and advertising costs |
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Section 31.205-1
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Bad debts |
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Section 31.205-3
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Bonding costs |
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Section 31.205-4
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Compensation for personal services |
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Section 31.205-6
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Contingencies |
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Section 31.205-7
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Contributions or donations |
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Section 31.205-8
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Cost of money |
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Section 31.205-10
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Depreciation |
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Section 31.205-11
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Economic planning costs |
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Section 31.205-12
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Employee morale, health, welfare, food service, and dormitory costs and credits |
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Section 31.205-13
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Entertainment costs |
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Section 31.205-14
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Fines, penalties, and mischarging costs |
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Section 31.205-15
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Gains and losses on disposition or impairment of depreciable property or other capital assets |
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Section 31.205-16
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Idle facilities and idle capacity costs |
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Section 31.205-17
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Independent research and development and bid and proposal costs |
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Section 31.205-18
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Insurance and indemnification |
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Section 31.205-19
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Interest and other financial costs |
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Section 31.205-20
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Labor relations costs |
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Section 31.205-21
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Lobbying and political activity costs |
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Section 31.205-22
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Losses on other contracts |
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Section 31.205-23
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Manufacturing and production engineering costs |
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Section 31.205-25
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Material costs |
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Section 31.205-26
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Organization costs |
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Section 31.205-27
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Other business expenses |
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Section 31.205-28
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Plant protection costs |
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Section 31.205-29
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Patent costs |
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Section 31.205-30
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Plant reconversion costs |
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Section 31.205-31
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Precontract costs |
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Section 31.205-32
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Professional and consultant service costs |
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Section 31.205-33
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Recruitment costs |
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Section 31.205-34
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Relocation costs |
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Section 31.205-35
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Rental costs |
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Section 31.205-36
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Royalties and other costs for use of patents |
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Section 31.205-37
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Selling costs |
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Section 31.205-38
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Service and warranty costs |
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Section 31.205-39
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Special tooling and special test equipment costs |
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Section 31.205-40
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Taxes |
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Section 31.205-41
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Termination costs |
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Section 31.205-42
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Trade, business, technical, and professional activity costs |
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Section 31.205-43
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Training and education costs |
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Section 31.205-44
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Travel costs |
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Section 31.205-46
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Costs related to legal and other proceedings |
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Section 31.205-47
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Research and development costs |
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Section 31.205-48
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Goodwill |
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Section 31.205-49
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Costs of alcoholic beverages |
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Section 31.205-51
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Asset valuations resulting from business combinations |
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Section 31.205-52
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Purpose |
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Section 31.301
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General |
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Section 31.302
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Requirements |
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Section 31.303
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Purpose |
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Section 31.601
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General |
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Section 31.602
|
Requirements |
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Section 31.603
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Purpose |
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Section 31.701
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General |
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Section 31.702
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Requirements |
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Section 31.703
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Scope of part |