Overview
FAR Subpart 31.4 is currently designated as "[Reserved]," meaning it contains no active regulatory language or cost principles. It serves as a structural placeholder within Part 31 (Contract Cost Principles and Procedures) to maintain the numbering integrity of the Federal Acquisition Regulation.
Key Rules
- No Regulatory Effect: Because the subpart is reserved, there are no codified rules, definitions, or cost-allowability criteria within this specific section.
- Placeholder Status: The "Reserved" designation indicates that the FAR Council has either removed previous content or is holding the space for future regulatory additions to ensure the surrounding subparts do not need to be renumbered.
- Reference Validity: Any historical references to Subpart 31.4 in older contracts are likely obsolete, as there is currently no content to apply.
Responsibilities
- Contracting Officers: Are not required to monitor compliance or enforce any provisions under this specific subpart.
- Contractors/Auditors: Do not need to account for specific costs or maintain documentation based on this subpart during the cost-proposal or audit process.
- Regulatory Bodies: The FAR Council maintains the authority to populate this subpart in the future should new cost principles regarding specific industries or types of contracts be developed.
Practical Implications
In real-world government contracting, a reserved subpart is a "null set."
- Compliance: Contractors should ensure their accounting systems are mapped to active subparts (such as 31.2 for commercial organizations) and ignore 31.4.
- Due Diligence: If a solicitation or legal document references Subpart 31.4, it is likely a clerical error or a reference to a rescinded regulation; in such cases, the contractor should seek clarification from the Contracting Officer to identify the correct applicable subpart.