# 48 C.F.R. § 31.105 (2026): Construction and architect-engineer contracts

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_105

## Section

- **Citation:** 48 C.F.R. § 31.105 (2026)
- **Heading:** Construction and architect-engineer contracts
- **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: FEDERAL ACQUISITION REGULATION / Part 31: CONTRACT COST PRINCIPLES AND PROCEDURES / Subpart 31.1: Subpart 31.1—Applicability / § 31.105: Construction and architect-engineer contracts.

## Text

the job site incident to performing the work, such as the cost of superintendence, timekeeping and clerical work, engineering, utility costs, supplies, material handling, restoration and cleanup, etc., are allowable as direct or indirect costs, provided the accounting practice used is in accordance with the contractor's established and consistently followed cost accounting practices for all work.
(4) Rental and any other costs, less any applicable credits incurred in acquiring the temporary use of land, structures, and facilities are allowable. Costs, less any applicable credits, incurred in constructing or fabricating structures and facilities of a temporary nature are allowable.
[48 FR 42301, Sept. 19, 1983, as amended at 50 FR 23607, June 4, 1985; 52 FR 19804, May 27, 1987; 62 FR 51271, Sept. 30, 1997; 81 FR 45853, July 14, 2016]

## 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_105. Check the current official text before relying on it. Not legal advice.