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FAR Cost Principles Guide

Version: January 2017. Thru FAC 2005-95. FAR cost Principles Guide (Chronology of cost Principle Revisions Issued in Federal Acquisition Circulars (FACs) Since 1984). TABLE OF CONTENTS. FAR Section Title Page No. FAR -- Composition of Total Costs 1. FAR -- determining Allowability 2. FAR -- determining Reasonableness 3. FAR -- determining Allocability 4. FAR Credits 5. FAR -- Accounting for Unallowable Costs 6. FAR -- Construction and Architect-Engineer Contracts 8. FAR -- Direct Costs 8. FAR -- Indirect Costs 9. FAR -- Application of Principles and procedures 13. FAR -- Public Relations and Advertising Costs 14.

FAR 31.201-4 -- Determining Allocability 4 FAR 31.201-5 – Credits 5 FAR 31.201-6 -- Accounting for Unallowable Costs 6 FAR 31.201-7 -- Construction and Architect-Engineer Contracts 8 FAR 31.202 -- Direct Costs 8 FAR 31.203 -- Indirect Costs 9 FAR 31.204 -- Application of Principles and Procedures 13

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