FAR Cost Principles Guide – a chronology of revisions to FAR Part 31 used to determine the cost principles in effect at time of contract award that may be necessary for audits of historical costs (e.g. Incurred cost audits or Claims audits).

         FAR 31.201 1 – Composition of Total Costs

         FAR 31.201 2 – Determining Allowability

         FAR 31.201 3 – Determining Reasonableness

         FAR 31.201 4 – Determining Allocability

         FAR 31.201 5 – Credits

         FAR 31.201 6 – Accounting for Unallowable Costs

         FAR 31.201 7 – Construction and Architect – Engineer Contracts

         FAR 31.202 – Direct Costs

         FAR 31.203 – Determining Reasonableness

         FAR 31.204 – Determining Allocability

         FAR 31.205 5 – Credits (see our post on unallowable costs)

         FAR 31.202 6 – Accounting for Unallowable Costs

For more information please refer to the following site;

https://www.dcaa.mil/Content/Documents/FAR_Cost_Principles_Guide.pdf