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    Home/FAR Navigator/31/31.2/31.205/31.205-5

    FAR Navigator

    • 1Federal Acquisition Regulations System
    • 2Definitions of Words and Terms
    • 3Improper Business Practices and Personal Conflicts of Interest
    • 4Administrative and Information Matters
    • 5Publicizing Contract Actions
    • 6Competition Requirements
    • 7Acquisition Planning
    • 8Required Sources of Supplies and Services
    • 9Contractor Qualifications
    • 10Market Research
    • 11Describing Agency Needs
    • 12Acquisition of Commercial Products and Commercial Services
    • 13Simplified Acquisition Procedures
    • 14Sealed Bidding
    • 15Contracting by Negotiation
    • 16Types of Contracts
    • 17Special Contracting Methods
    • 18Emergency Acquisitions
    • 19Small Business Programs
    • 22Application of Labor Laws to Government Acquisitions
    • 23Environment, Energy and Water Efficiency, Renewable Energy Technologies, Occupational Safety, and Drug-Free Workplace
    • 24Protection of Privacy and Freedom of Information
    • 25Foreign Acquisition
    • 26Other Socioeconomic Programs
    • 27Patents, Data, and Copyrights
    • 28Bonds and Insurance
    • 29Taxes
    • 30Cost Accounting Standards Administration
    • 31Contract Cost Principles and Procedures
      • 31.000Scope of part.
      • 31.001Definitions.
      • 31.1Subpart 31.1
      • 31.002Availability of accounting guide.
      • 31.2Subpart 31.2
        • 31.201General.
        • 31.202Direct costs.
        • 31.203Indirect costs.
        • 31.204Application of principles and procedures.
        • 31.205Selected costs.
          • 31.205-1Public relations and advertising costs.
          • 31.205-2[Reserved]
          • 31.205-3Bad debts.
          • 31.205-4Bonding costs.
          • 31.205-5[Reserved]
          • 31.205-6Compensation for personal services.
          • 31.205-7Contingencies.
          • 31.205-8Contributions or donations.
          • 31.205-9[Reserved]
          • 31.205-10Cost of money.
          • 31.205-11Depreciation.
          • 31.205-12Economic planning costs.
          • 31.205-13Employee morale, health, welfare, food service, and dormitory costs and credits.
          • 31.205-14Entertainment costs.
          • 31.205-15Fines, penalties, and mischarging costs.
          • 31.205-16Gains and losses on disposition or impairment of depreciable property or other capital assets.
          • 31.205-17Idle facilities and idle capacity costs.
          • 31.205-18Independent research and development and bid and proposal costs.
          • 31.205-19Insurance and indemnification.
          • 31.205-20Interest and other financial costs.
          • 31.205-21Labor relations costs.
          • 31.205-22Lobbying and political activity costs.
          • 31.205-23Losses on other contracts.
          • 31.205-24[Reserved]
          • 31.205-25Manufacturing and production engineering costs.
          • 31.205-26Material costs.
          • 31.205-27Organization costs.
          • 31.205-28Other business expenses.
          • 31.205-29Plant protection costs.
          • 31.205-30Patent costs.
          • 31.205-31Plant reconversion costs.
          • 31.205-32Precontract costs.
          • 31.205-33Professional and consultant service costs.
          • 31.205-34Recruitment costs.
          • 31.205-35Relocation costs.
          • 31.205-36Rental costs.
          • 31.205-37Royalties and other costs for use of patents.
          • 31.205-38Selling costs.
          • 31.205-39Service and warranty costs.
          • 31.205-40Special tooling and special test equipment costs.
          • 31.205-41Taxes.
          • 31.205-42Termination costs.
          • 31.205-43Trade, business, technical and professional activity costs.
          • 31.205-44Training and education costs.
          • 31.205-45[Reserved]
          • 31.205-46Travel costs.
          • 31.205-47Costs related to legal and other proceedings.
          • 31.205-48Research and development costs.
          • 31.205-49Goodwill.
          • 31.205-50[Reserved]
          • 31.205-51Costs of alcoholic beverages.
          • 31.205-52Asset valuations resulting from business combinations.
      • 31.3Subpart 31.3
      • 31.6Subpart 31.6
      • 31.7Subpart 31.7
    • 32Contract Financing
    • 33Protests, Disputes, and Appeals
    • 34Major System Acquisition
    • 35Research and Development Contracting
    • 36Construction and Architect-Engineer Contracts
    • 37Service Contracting
    • 38Federal Supply Schedule Contracting
    • 39Acquisition of Information Technology
    • 40Reserved
    • 41Acquisition of Utility Services
    • 42Contract Administration and Audit Services
    • 43Contract Modifications
    • 44Subcontracting Policies and Procedures
    • 45Government Property
    • 46Quality Assurance
    • 47Transportation
    • 48Value Engineering
    • 49Termination of Contracts
    • 50Extraordinary Contractual Actions and the Safety Act
    • 51Use of Government Sources by Contractors
    • 52Solicitation Provisions and Contract Clauses
    • 53Forms
    Up to 31.205
    subsectionUpdated April 16, 2026

    FAR 31.205-5—[Reserved]

    Back to 31.205FAR Navigator
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