INDEX: 48 CFR, Chapter 1, Part 31 (FAR)

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1 [Reserved].205- [Reserved] [Reserved] [Reserved] [Reserved] (d)(1) Accrual of Expenses (Allowable).109 Advance Agreements: defined and three requirements of Advertising; see also.205-1(d) 27 and Alcoholic Beverages Allocability: Contracts with Commercial Organizations. (Allowability, Reasonableness, and Allocability) Allowability: Contracts with Commercial Organizations Application of Principles and Procedures Asset Valuations Resulting from Business Combinations Automobile--Mileage Costs (m)(2) Automobile--Personal Use of (f) Awards to Employees (Performance-Based Awards) B&P: Bid and Proposal Costs Back pay (backpay) Bad Debts (p) Benchmark Compensation Amount for Executives (reference to) See also DCAA Contract Audit Manual Section , pg Bonding Costs Bonuses and Incentive Pay.205-1(f)(5) Brochures and Promotional Materials Business Combinations (Asset Valuations Resulting from) (i) Capital Leases.103 Commercial Organizations (b)(3) Common Control of Leased Properties (e.g., between sub. and parent) (p) Compensation Amount. See also DCAA Contract Audit Manual Section , pg Compensation for Personal Services.

2 .105 Construction and Architect-Engineer Contracts Construction and Architect-Engineer Contracts Consultant Service Costs Contingencies (based on) Contractor Employee Compensation Systems Reviews (CECSR) and Contractor Insurance/Pension Reviews (CI/PR) Contract-Termination Costs Contributions or Donations Cost of Money Credits Defense of Fraud (False Claims Act, Anti-Kickback Act, etc.) Deferred IR&D Costs Definitions. 5 to Dependents: Employee-dependent education plans Depreciation Direct Costs Direct Selling Costs (a)(6)(ii)(B) Distribution of Profits to Owners (unallowable) Purchase-Discount Plans for Employees Dormitory Costs and Credits Dues and Subscriptions Economic Planning Costs Education Costs (vocational training, part-time college, full-time college) Educational Institutions (f) Employee Performance Awards Employee Rebate and Purchase-Discount Plans Employee Stock Ownership Plans (ESOPs). See DCAA Contract Audit Manual Section for guidance on evaluating ESOP 41 costs pg Entertainment Costs ESOPs. See DCAA Contract Audit Manual Section for guidance on evaluating ESOP costs, pg Excess Profits Taxes.

3 .205-6(p) Executive Benchmark Compensation Amount (reference to). See also DCAA Contract Audit Manual Section , pg Facilities Contracts Federal Income Taxes Finance Agreement Costs Fines, Penalties, and Mischarging Costs Fixed-Price Contracts Food Service, and Dormitory Costs and Credits (c)(1) Forward-Pricing Proposals Fraud, Defense of Fringe Benefits 38 - GAAP-Related Cost Principles Gains and Losses on Disposition or Impairment of Depreciable Property or Other Capital Assets General: Contracts with Commercial Orgs., Total Cost, Allowability, Reasonableness, etc General: Contracts with Educational Institutions General: Contracts with Nonprofit Organizations General: Contracts with State, Local, and Indian Tribal Governments Goodwill. (See Goodwill versus Asset Write-ups Under the Purchase Method in DCAA Workbook ) Health, Welfare, Food Service, and Dormitory Costs and Credits Help-Wanted Advertising Costs House-Hunting Trip Costs (for employees with a permanent change of work location) Idle Facilities and Idle Capacity Costs Income Tax Differential Pay Income Taxes Independent Research and Development and Bid and Proposal Costs Indirect Cost Rate Certification and Penalties on Unallowable Costs Indirect Costs Insurance and Indemnification Interest and Other Financial Costs. 55 n/a Interrelationships Between Cost Principles. -

4 IR&D and B&P: Independent Research and Development and Bid and Proposal Costs Labor Relations Costs Leases (operating leases for real property and personal property) Legal and Other Proceedings Life Insurance Lobbying and Political Activity Costs Lodging, Meals, and Incidental Expenses Loss on Sale of Home (for employees with a permanent change of work location) Losses on Other Contracts Maintenance and Repair Costs Manufacturing and Production Engineering Costs Marketing Costs Market Planning Material Costs (Direct Costs, primarily) Meals, Lodging, and Incidental Expenses (f)(7) Memberships in Civic and Community Organizations Morale, Health, Welfare, Food Service, and Dormitory Costs and Credits Moving Costs Paid to Employees M&PE Costs (Manufacturing and Production Engineering Costs) Nonprofit Organizations Officers' Life Insurance Operating Leases (realty and personalty) Organization Costs Other Business Expenses Patent Costs Penalties (costs associated with) Pension Costs Pension Costs: Defined Contribution Plans (f) Performance Awards to Employees.

5 Personal Services (m)(2) Personal Use of Automobiles. See also Travel Costs and Personal Use of Automobiles at / Plant Protection Costs Plant Reconversion Costs Precontract Costs (Direct Costs) Professional Activity Costs Professional and Consultant Service Costs Professional Liability and General Insurance (a)(6)(ii)(B) Profits to Owners, Distribution of (unallowable) Public Relations and Advertising Costs Purpose: Contracts with Educational Institutions Purpose: Contracts with Nonprofit Organizations Purpose: Contracts with State, Local, and Indian Tribal Governments Real Estate Brokers' Fees and Commissions (for employees with a permanent change of work location) Reasonableness Reconversion Costs Recreation for Employees (allowed only if company-sponsored sports team or employee org. designed to improve loyalty, team work, or physical fitness) Recruitment Costs (b)(3) Common Control of Leased Properties (e.g., between sub. and parent) Related Costs (Costs Related to Unallowable Costs).205- Related Party Transactions: Rental Costs 36(b)(3) Relocation Costs Paid to Employees Rental Costs--Operating Leases Reorganization Costs Requirements: Contracts with Educational Institutions Requirements: Contracts with Nonprofit Organizations Requirements: Contracts with State, Local, and Indian Tribal Governments

6 Research and Development Costs Royalties and Other Costs for Use of Patents (Direct Costs) (i)(1) Sale and Leaseback Selling Costs (all marketing of the contractor's products or services) (f)(3) Seminars, Symposia, and Meetings-When to Disallow Costs Service and Warranty Costs (Direct Costs) Settlement Costs Associated with Contract Terminations Severance Pay Special Tooling and Special Test Equipment Costs (Direct Costs) State Income Taxes..107 State, Local, and Federally Recognized Indian Tribal Governments Stock Issue Costs Subscriptions and Dues Taxes Termination Costs (Direct Costs) Total Cost Trade, Business, Technical and Professional Activity Costs Training and Education Costs Travel Costs Unallowable Costs (and Related Costs) Uncompensated overtime (see written comment on pg. 21). See also DCAA Contract Audit Manual, pg Welfare, Food Service, and Dormitory Costs and Credits.