[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: 48CFR31.106-1]

[Page 571-572]
 
            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.  31.106-1  Applicable cost principles.

    The cost principles and procedures applicable to the evaluation and 
determination of costs under facilities contracts (as defined in 
45.301), and subcontracts thereunder, will be governed by the type of 
entity to which a facilities contract is awarded. Except as otherwise 
provided in 31.106-2 below, subpart 31.2 applies to facilities contracts 
awarded to commercial organizations; subpart 31.3 applies to facilities 
contracts awarded to educational institutions; and 31.105 applies to 
facilities contracts awarded to construction contractors. Whichever cost 
principles are appropriate will be used in the pricing of facilities 
contracts and contract modifications if cost analysis is performed as 
required by 15.404-1(c). In addition, the contracting officer shall 
incorporate the cost principles and procedures appropriate in the 
circumstances (e.g., subpart 31.2; subpart 31.3; or

[[Page 572]]

31.105) by reference in facilities contracts as the basis for--
    (a) Determining reimbursable costs under facilities contracts, 
including cost-reimbursement subcontracts thereunder;
    (b) Negotiating indirect cost rates; and
    (c) Determining costs of terminated contracts when the contractor 
elects to voucher out costs (see subpart 49.3), and for settlement by 
determination (see 49.109-7).

[48 FR 42301, Sept. 19, 1983, as amended at 62 FR 51271, Sept. 30, 1997]