[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR31.106-1]



[Page 597]

 

            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 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]