[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: 48CFR31.205-3]

[Page 580]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 31_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
          Subpart 31.2_Contracts With Commercial Organizations
 
Sec.  31.205-3  Bad debts.

    Bad debts, including actual or estimated losses arising from 
uncollectible accounts receivable due from customers and other claims, 
and any directly associated costs such as collection costs, and legal 
costs are unallowable.