# 48 C.F.R. § 31.103 (2026): Contracts with commercial organizations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_103

## Section

- **Citation:** 48 C.F.R. § 31.103 (2026)
- **Heading:** Contracts with commercial organizations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 31 / Subpart 31.1 / § 31.103: Contracts with commercial organizations.

## Text

This category includes all contracts and contract modifications for supplies, services, or experimental, developmental, or research work negotiated with organizations other than educational institutions (see 31.104), construction and architect-engineer contracts (see 31.105), State and local governments (see 31.107) and nonprofit organizations (see 31.108) on the basis of cost. (a) The cost principles and procedures in subpart 31.2 and agency supplements shall be used in pricing negotiated supply, service, experimental, developmental, and research contracts and contract modifications with commercial organizations whenever cost analysis is performed as required by 15.404-1(c). (b) In addition, the contracting officer shall incorporate the cost principles and procedures in subpart 31.2 and agency supplements by reference in contracts with commercial organizations as the basis for— (1) Determining reimbursable costs under (i) cost-reimbursement contracts and cost-reimbursement subcontracts under these contracts performed by commercial organizations and (ii) the cost-reimbursement portion of time-and-materials contracts except when material is priced on a basis other than at cost (see 16.601(c)(3)); (2) Negotiating indirect cost rates (see subpart 42.7); (3) Proposing, negotiating, or determining costs under terminated contracts (see 49.103 and 49.113); (4) Price revision of fixed-price incentive contracts (see 16.204 and 16.403); (5) Price redetermination of price redetermination contracts (see 16.205 and 16.206); and (6) Pricing changes and other contract modifications. [48 FR 42301, Sept. 19, 1983, as amended at 62 FR 51271, Sept. 30, 1997; 72 FR 6882, Feb. 13, 2007]

## Nearby sections

- [48 C.F.R. § 31.100 (2026) Scope of subpart.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_100.md)
- [48 C.F.R. § 31.101 (2026) Objectives.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_101.md)
- [48 C.F.R. § 31.102 (2026) Fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_102.md)
- [48 C.F.R. § 31.103 (2026) Contracts with commercial organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_103.md)
- [48 C.F.R. § 31.104 (2026) Contracts with educational institutions.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_104.md)
- [48 C.F.R. § 31.105 (2026) Construction and architect-engineer contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_105.md)
- [48 C.F.R. § 31.107 (2026) Contracts with State, local, and federally recognized Indian tribal governments.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_107.md)
- [48 C.F.R. § 31.108 (2026) Contracts with nonprofit organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_108.md)
- [48 C.F.R. § 31.109 (2026) Advance agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_109.md)
- [48 C.F.R. § 31.110 (2026) Indirect cost rate certification and penalties on unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_110.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_103. Check the current official text before relying on it. Not legal advice.