FAR and DFARS › FAR Part 31: Contract Cost Principles and Procedures › Subpart 31.1

FAR 31.101 Objectives.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section explains that the cost principles and procedures are organized by type of organization, such as commercial concerns and educational institutions. The goal is for similar organizations doing similar work to follow the same cost principles and procedures as much as practicable. It also states that individual deviations require advance approval from the agency head or designee, and class deviations require advance approval from specified officials depending on the agency.

Applies to: All organizations subject to the cost principles and procedures in the succeeding subparts

What it requires

Obtain advance approval of the agency head or designee for individual deviations concerning cost principles
Obtain advance approval of the Civilian Agency Acquisition Council for class deviations for civilian agencies
Obtain advance approval of the Deputy Chief Acquisition Officer for class deviations for NASA
Obtain advance approval of the Principal Director, Defense Pricing and Contracting, Office of the Under Secretary of Defense for Acquisition and Sustainment for class deviations for the Department of Defense

Key terms: cost principles · procedures · organizational type · individual deviations · class deviations

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

In recognition of differing organizational characteristics, the cost principles and procedures in the succeeding subparts are grouped basically by organizational type; e.g., commercial concerns and educational institutions. The overall objective is to provide that, to the extent practicable, all organizations of similar types doing similar work will follow the same cost principles and procedures. To achieve this uniformity, individual deviations concerning cost principles require advance approval of the agency head or designee. Class deviations for the civilian agencies require advance approval of the Civilian Agency Acquisition Council. Class deviations for the National Aeronautics and Space Administration require advance approval of the Deputy Chief Acquisition Officer. Class deviations for the Department of Defense require advance approval of the Principal Director, Defense Pricing and Contracting, Office of the Under Secretary of Defense for Acquisition and Sustainment.

Sections that refer to it

1.402 Policy.

← 31.100 Scope of subpart. · 31.102 Fixed-price contracts. →

Rule changes for FAR Part 31

Federal Acquisition Regulation; Technical Amendments ↗ · final rule 2024-04-22 · effective 2024-05-22

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.