Part 31
84 entries
- Interest and other financial costs
- Construction and architect-engineer contracts
- Depreciation
- Manufacturing and production engineering costs
- Public relations and advertising costs
- Contingencies
- Selling costs
- Requirements
- Independent research and development and bid and proposal costs
- Advance agreements
- Insurance and indemnification
- Compensation for personal services
- Requirements
- Gains and losses on disposition or impairment of depreciable property or other capital assets
- Costs related to legal and other proceedings
- Credits
- Material costs
- Rental costs
- Employee morale, health, welfare, food service, and dormitory costs and credits
- Termination costs
- Contributions or donations
- Contracts with commercial organizations
- Travel costs
- Professional and consultant service costs
- General
- Purpose
- General
- Requirements
- Purpose
- Purpose
- General
- Asset valuations resulting from business combinations
- [Reserved]
- Costs of alcoholic beverages
- Research and development costs
- Goodwill
- [Reserved]
- Training and education costs
- Trade, business, technical, and professional activity costs
- Taxes
- Special tooling and special test equipment costs
- Service and warranty costs
- Royalties and other costs for use of patents
- Relocation costs
- Recruitment costs
- Precontract costs
- Plant reconversion costs
- Patent costs
- Other business expenses
- Plant protection costs
- Organization costs
- [Reserved]
- Lobbying and political activity costs
- Losses on other contracts
- Labor relations costs
- Idle facilities and idle capacity costs
- Fines, penalties, and mischarging costs
- Entertainment costs
- Economic planning costs
- Cost of money
- [Reserved]
- [Reserved]
- Bad debts
- Bonding costs
- [Reserved]
- Application of principles and procedures
- Selected costs
- Indirect costs
- Direct costs
- Construction and architect-engineer contracts
- Accounting for unallowable costs
- Determining allocability
- Determining reasonableness
- Determining allowability
- Composition of total cost
- Indirect cost rate certification and penalties on unallowable costs
- General
- Contracts with nonprofit organizations
- Contracts with State, local, and federally recognized Indian tribal governments
- [Reserved]
- Contracts with educational institutions
- Fixed-price contracts
- Objectives
- Scope of subpart