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section49.113

Cost principles

Overview

This section establishes that FAR Part 31 cost principles govern the determination and negotiation of costs for contract termination settlements, ensuring consistency with general termination policies.

Key Rules

  • Mandatory Application: For contracts with entities other than educational institutions, FAR Part 31 cost principles must be used to assert, negotiate, or determine all relevant termination costs.
  • Guidance for Education: For experimental, developmental, or research work with educational institutions, FAR Part 31 serves as a guide rather than a strict mandate (referencing FAR 31.104).
  • Subordination: The application of these cost principles is subject to the general principles of fair compensation outlined in FAR 49.201.

Practical Implications

  • Contractors must ensure that all costs claimed in a Termination Settlement Proposal (TSP) are allowable, allocable, and reasonable under FAR Part 31 to avoid disallowance during audit or negotiation.
  • While Part 31 provides the framework, the overriding goal is to provide the contractor fair compensation, which may allow for more equitable cost considerations than a standard performance environment.

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