C.F.R. » Title 48 » CHAPTER 1—FEDERAL ACQUISITION REGULATION › SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS › PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES › Subpart 31.2—Contracts With Commercial Organizations

48 C.F.R. § 31.202

31.202 Direct costs.

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(a) No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to that or any other final cost objective. Direct costs of the contract shall be charged directly to the contract. All costs specifically identified with other final cost objectives of the contractor are direct costs of those cost objectives and are not to be charged to the contract directly or indirectly.

(b) For reasons of practicality, the contractor may treat any direct cost of a minor dollar amount as an indirect cost if the accounting treatment—

(1) Is consistently applied to all final cost objectives; and

(2) Produces substantially the same results as treating the cost as a direct cost.

[69 FR 17767, Apr. 5, 2004]
Notes of Decisions
Cited in 4 cases, 1988–2016 · leading case: Lockheed Martin Corp. v. United States, 35 F. Supp. 3d 92 (D.D.C. 2014).
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Lockheed Martin Corp. v. United States, 35 F. Supp. 3d 92 (D.D.C. 2014). “See 48 C.F.R. § 31.202 . Indirect costs are those costs not associated with a specific contract — essentially overhead.”
AT & T Tech., Inc. v. United States, 18 Cl. Ct. 315 (Ct. Cl. 1989). “202(a), 48 C.F.R. § 31.202 (a), both of which state the following: “No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to…”
Meridian Eng'g Co. v. United States, 130 Fed. Cl. 147 (Fed. Cl. 2016). “48 C.F.R. 31.202(a). 12 . FAR 31.203(b) provides: After direct costs have been' determined and charged directly to the contract or other work, *167 indirect costs are those remaining to be allocated to intermediate or two or more final cost objectives.”
United States v. Newport News Shipbuilding & Dry Dock Co., 837 F.2d 162 (4th Cir. 1988). “See 48 C.F.R. §§ 31.202 , 31.203 (1986). DCAA seeks the audits not because they contain cost data, but because they contain the conclusions produced by the NNS internal audit staff.”
— 48 C.F.R. § 31.202(a) — 1 case
Meridian Eng'g Co. v. United States, 130 Fed. Cl. 147 (Fed. Cl. 2016). “48 C.F.R. 31.202(a). 12 . FAR 31.203(b) provides: After direct costs have been' determined and charged directly to the contract or other work, *167 indirect costs are those remaining to be allocated to intermediate or two or more final cost objectives.”
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