Following is a listing of blog posts categorized by FAR Part 31 cost principle. You can also find these references and other related articles by using the "search" function just to the right of this index.
31.205-1 - Public relations and advertising
31.205-2 - ADPE Leasing Costs (this cost principle was deleted in 1996)
31.205-3 - Bad debts
31.205-4 - Bonding costs
31.205-5 - Civil Defense Costs (this cost principle was deleted in 1998)
31.205-6 - Compensation for personal services
31.205-7 - Contingencies
31.205-8 - Contributions or donations
31.205-9 - Reserved
31.205-10 - Cost of money
31.205-11 - Depreciation
31.205-12 - Economic planning costs.
Also see Market Planning and Economic Development costs
31.205-13 - Employee morale, health, welfare, food service, and dormitory costs and credits.
Also see Entertainment vs Employee Morale
31.205-14 - Entertainment costs. Part 1, Part 2, Part 3
31.205-15 - Fines, penalties, and mischarging costs. Part 1, Part 2
31.205-16 - Gains and losses on disposition or impairment of depreciable property or other capital assets. Part 1, Part 2, Part 3
31.205-17 - Idle facilities and idle capacity
31.205-18 - Independent research and development and bid and proposal costs.
31.205-19 - Insurance and indemnification
31.205-20 - Interest and other financial costs.
31.205-21 - Labor relations costs
31.205-22 - Lobbying and political activity costs
31.205-23 - Losses on other contracts
31.205-24 - Maintenance and repair (this cost principle was deleted in 2004)
31.205-25 - Manufacturing and production engineering costs.
31.205-26 - Material costs.
31.205-27 - Organization costs.
31.205-28 - Other business expenses
31.205-29 - Plant protection costs.
31.205-30 - Patent costs.
31.205-31 - Plant reconversion costs.
31.205-32 - Precontract costs
31.205-33 - Professional and consultant service costs.
31.205-34 - Recruitment costs
31.205-35 - Relocation costs
31.205-36 - Rental costs
31.205-37 - Royalties and other costs for use of patents
31.205-38 - Selling costs
Marketing vs Direct Selling (external source)
31.205-39 - Service and warranty costs
31.205-40 - Special tooling and special test equipment costs
31.205-41 - Taxes
31.205-42 - Termination costs
31.205-43 - Trade, business, technical and professional activity costs.
31.205-44 - Training and education costs
31.205-45 - Transportation costs (this cost principle was deleted in 2003)
31.205-46 - Travel costs
Lodging, Meal and Incidental Travel Cost Reimbursement (extermal source)
31.205-47- Costs related to legal and other proceedings
31.205-48 - Research and development costs
31.205-49 - Goodwill
31.205-50 - Executive lobbying costs (this cost principle was moved to FAR 31.205-22 in 1996)
31.205-51 - Costs of alcholic beverages
31.205-52 - Asset valuations resulting from business combinations