Federal activity overview — DFARS Part 231: Contract Cost Principles
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DFARS Part 231: Contract Cost Principles Government Contracts & Federal Records
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Defines allowable and unallowable costs specific to defense contracts. Includes DoD-unique cost allowability rules for independent research and development (IR&D), bid and proposal (B&P) costs, and compensation limits for contractor employees.
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Ask about DFARS Part 231Defense contractors managing indirect rates; companies with IR&D and B&P cost pools; DCAA audit subjects.
Allowable, allocable, reasonable costs. Unallowable items.
DFARS Part 231 supplements this FAR part with defense-specific requirements.
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Bureauify. (2026). DFARS Part 231: Contract Cost Principles — Federal Contract Intelligence. Bureauify Federal Intelligence. Retrieved , from https://bureauify.com/dfars/part-231
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