[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: 48CFR31.205-3]



[Page 605-606]

 

            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



[[Page 606]]



accounts receivable due from customers and other claims, and any 

directly associated costs such as collection costs, and legal costs are 

unallowable.