Chapter: 27-33
CONTRACT COST PRINCIPLES 

Title: 27 CONTRACTS AND PROCUREMENT


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Section Number Section Heading Latest Version Effective Date
27-3300 GENERAL PROVISIONS View text 1/1/1900
27-3301 ADVANCE COST AGREEMENTS View text 1/1/1900
27-3302 DEVIATION FROM COST PRINCIPLES View text 1/1/1900
27-3303 [RESERVED] View text 1/1/1900
27-3304 [RESERVED] View text 1/1/1900
27-3305 TOTAL COSTS View text 1/1/1900
27-3306 DETERMINING ALLOWABILITY View text 1/1/1900
27-3307 DETERMINING REASONABLENESS View text 1/1/1900
27-3308 DETERMINING ALLOCABILITY View text 1/1/1900
27-3309 [RESERVED] View text 1/1/1900
27-3310 CREDITS View text 1/1/1900
27-3311 ACCOUNTING FOR UNALLOWABLE COSTS View text 1/1/1900
27-3312 DIRECT COSTS View text 1/1/1900
27-3313 INDIRECT COSTS View text 1/1/1900
27-3314 [RESERVED] View text 1/1/1900
27-3315 PRE-CONTRACT COSTS View text 1/1/1900
27-3316 BID AND PROPOSAL COSTS View text 1/1/1900
27-3317 [RESERVED] View text 1/1/1900
27-3318 TERMINATION FOR CONVENIENCE COSTS View text 1/1/1900
27-3319 [RESERVED] View text 1/1/1900
27-3320 AUTOMATIC DATA PROCESSING EQUIPMENT LEASING COSTS View text 1/1/1900
27-3321 DEPRECIATION AND USE ALLOWANCES View text 1/1/1900
27-3322 MAINTENANCE, REPAIR, SERVICE, AND WARRANTY COSTS View text 1/1/1900
27-3323 MANUFACTURING AND PRODUCTION ENGINEERING COSTS View text 1/1/1900
27-3324 MATERIAL COSTS View text 1/1/1900
27-3325 PATENT AND ROYALTY COSTS View text 1/1/1900
27-3326 LEASING COSTS OTHER THAN AUTOMATIC DATA PROCESSING EQUIPMENT View text 1/1/1900
27-3327 SELLING COSTS View text 1/1/1900
27-3328 SPECIAL TOOLING AND SPECIAL TEST EQUIPMENT COSTS View text 1/1/1900
27-3329 [RESERVED] View text 1/1/1900
27-3330 BAD DEBTS View text 1/1/1900
27-3331 BONDING COSTS View text 1/1/1900
27-3332 INSURANCE AND INDEMNIFICATION COSTS View text 1/1/1900
27-3333 INTEREST AND OTHER FINANCIAL COSTS View text 1/1/1900
27-3334 ORGANIZATION COSTS AND OTHER BUSINESS COSTS View text 1/1/1900
27-3335 TAXES View text 1/1/1900
27-3336 LOSSES ON OTHER CONTRACTS View text 1/1/1900
27-3337 [RESERVED] View text 1/1/1900
27-3338 [RESERVED] View text 1/1/1900
27-3339 [RESERVED] View text 1/1/1900
27-3340 COMPENSATION FOR EMPLOYEE SERVICES View text 1/1/1900
27-3341 PERSONNEL COSTS RELATED TO LABOR-MANAGEMENT AGREEMENTS View text 1/1/1900
27-3342 COSTS OF BACK PAY View text 1/1/1900
27-3343 LABOR RELATIONS COSTS View text 1/1/1900
27-3344 EXPERT AND CONSULTANT SERVICES COSTS View text 1/1/1900
27-3345 RECRUITMENT COSTS View text 1/1/1900
27-3346 RELOCATION COSTS View text 1/1/1900
27-3347 [RESERVED] View text 1/1/1900
27-3348 [RESERVED] View text 1/1/1900
27-3349 [RESERVED] View text 1/1/1900
27-3350 ADVERTISING COSTS View text 1/1/1900
27-3351 CONTINGENCIES View text 1/1/1900
27-3352 CONTRIBUTIONS AND DONATIONS View text 1/1/1900
27-3353 ENTERTAINMENT COSTS View text 1/1/1900
27-3354 FINES AND PENALTIES View text 1/1/1900
27-3355 LOBBYING COSTS View text 1/1/1900
27-3356 PLANT PROTECTION COSTS View text 1/1/1900
27-3357 TRANSPORTATION COSTS View text 1/1/1900
27-3358 TRAVEL COSTS View text 1/1/1900
27-3399 DEFINITIONS View text 1/1/1900