[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR31.205-23] [Page 606] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM (This book contains chapter 1, parts 1 to 51) CHAPTER 1--FEDERAL ACQUISITION REGULATION -------------------------------------------------------------------- PART 31_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents Subpart 31.2_Contracts With Commercial Organizations Sec. 31.205-23 Losses on other contracts. An excess of costs over income under any other contract (including the contractor's contributed portion under cost-sharing contracts) is unallowable.