Factors Affecting Allowabliity of Costs. 15-5:1 15.503 Allocation of Indirect Manufacturing and Plant Opera- 15-5:1 15.804-2 Expenses-Instruction Activity. 15-8:2 . .................. 15.805 15.806 Direct Costs of Educational Service Agreements.. 15-8:2 15-8:2 PART 15 CONTRACT COST PRINCIPLES AND PROCEDURES Subpart 1-Applicability 15.000 Scope of Part. This Part contains general cost principles and procedures for the pricing of contracts and contract modifications whenever cost analysis is performed (see 3.807-2), and for the determination, negotiation, or allowance of costs when such action is required by a contract clause. 15.101 Scope of Subpart. This Subpart describes the applicability of succeeding Subparts of this Part to the various types of contracts in connection with which cost principles and procedures are used. 15.102 Negotiated Supply, Service, Experimental, Developmental, and Research Contracts, and Contract Changes With Commercial Organizations. This category includes all contracts and contract rodifications for supplies, services, or experimental, developmental, or research work negotiated on the basis of cost with organizations ot her than educational institutions (see 15.103) and State and local governments (see 15.108). It does not include facilities contracts (see 15.105) and construction contracts (see 15.104). The cost principles and procedures set forth in Subpart 2 of this Part shall be used in the pricing of negotiated supply, service, experimental, developmental, and research contracts and contract modifications with commercial organizations whenever cost analysis is to be performed pursuant to 3.807-2. In addition, the cost principles and procedures set forth in Subpart 2 of this Part shall be incorporated by reference in such contracts as the basis (i) for determination of reimbursable costs under cost-reimbursement type contracts (3.405) including cost-reimbursement type subcontracts thereunder, and the cost-reimbursement portion of time and materials contracts (3.406-1) except in such contracts where material is priced on a basis cther than at cost in accordance with 3.406-1 (d); (ii) for the negotiation of overhead rates (Part 3, Subpart 7); (iii) for claiming, negotiating, or determining costs under terminated fixed-price and costreimbursement type contracts (8.204 and 8.214); NASA PROCUREMENT REGULATION CONTRACT COST PRINCIPLES AND PROCEDURES (iv) for the price revision of fixed-price incentive contracts (3.404-4); (v) for price redetermination of prospective and retroactive price redetermination (3.404-5 and 3.404-6); and contracts (vi) for pricing changes and other contract | modifications (see 7.103-54). 15.103 Contracts With Educational Institutions. This category includes all contracts for experimental, developmental, or research work with educational institutions. The cost principles and procedures set forth in Subpart 3 of this Part shall be incorporated by reference in costreimbursement research contracts with educational institutions as the basis: (i) for determination of reimbursable costs ur der cost-reimbursement type contracts, including cost-reimbursement type subcontracts thereunder; (ii) for the negotiation of overhead rates (Part 3, Subpart 7); (iii) for the determination of costs of terminated cost-reimbursement type contracts where the contractor elects to "voucher out" his costs (Part A, Subpart 4) and for settlement of such contracts by determination (8.21C −7). Ir addition, Subpart 3 is to be used in determining the allowable costs of research. and development performed by educational institutions under grants as a guide in the evaluation of costs ir. connection with the negotiation of fixed-price type contracts and termination settlements. 15.104 Construction Contracts. This category includes all contracts for the construction, alteration, or repair of buildings, bridges, roads, or other kinds of real property. It also includes contracts for architect-engineer services related to such construction. It does not include contracts for vessels, aircraft, or other kinds of personal property. The cost principles and procedures set forth in Subpart 4 of this Part shall be used in the pricing of negotiated construction contracts and contract modifications with concerns other than educational institutions whenever cost analysis is to be performed pursuant to 3.807-2. In addition, the cost principles and procedures set forth in Subpart 4 of this Part shall be incorporated by reference in costreimbursement and fixed-price type construction contracts as the basis (i) for determination of reimbursable costs under cost-reimbursement type contracts, including CFF TITLE 41 CHAPTER 18 |