[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR31.104] [Page 569-570] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 1--FEDERAL ACQUISITION REGULATION PART 31_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents Subpart 31.1_Applicability Sec. 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. [[Page 570]] (a) The contracting officer shall incorporate the cost principles and procedures in subpart 31.3 by reference in cost-reimbursement contracts with educational institutions as the basis for-- (1) Determining reimbursable costs under the contracts and cost- reimbursement subcontracts thereunder performed by educational institutions; (2) Negotiating indirect cost rates; and (3) Settling costs of cost-reimbursement terminated contracts (see subpart 49.3 and 49.109-7). (b) The cost principles in this subpart are to be used as a guide in evaluating costs in connection with negotiating fixed-price contracts and termination settlements.