<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> <title>SUBPART 231.3 &mdash; Contracts with Educational Institutions</title> <style> .Section1 {font-family:Arial,Verdana,sans-serif;font-size;12px;} .style2 { font-size: 14px; font-weight: bold; font-family: Arial, Helvetica, sans-serif; } .style3 {font-family: Arial, Helvetica, sans-serif} </style> <script language="JavaScript" type="text/JavaScript"> <!-- function MM_swapImgRestore() { //v3.0 var i,x,a=document.MM_sr; for(i=0;a&&i<a.length&&(x=a[i])&&x.oSrc;i++) x.src=x.oSrc; } function MM_preloadImages() { //v3.0 var d=document; if(d.images){ if(!d.MM_p) d.MM_p=new Array(); var i,j=d.MM_p.length,a=MM_preloadImages.arguments; for(i=0; i<a.length; i++) if (a[i].indexOf("#")!=0){ d.MM_p[j]=new Image; d.MM_p[j++].src=a[i];}} } function MM_findObj(n, d) { //v4.01 var p,i,x; if(!d) d=document; if((p=n.indexOf("?"))>0&&parent.frames.length) { d=parent.frames[n.substring(p+1)].document; 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<a href="/dpap/dars/pgi/pgi_htm/PGI231_2.htm" target="_parent">Previous</a> | <a href="/dpap/dars/pgi/pgi_htm/PGI231_6.htm" target="_parent">Next</a> &raquo;</span> <!--<a href="#" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('training','','../images/train_down.gif',1)" onClick="javascript:document.getElementById('trainingdiv').style.display = 'block';document.getElementById('policydiv').style.display = 'none';document.getElementById('backgrounddiv').style.display = 'none';document.getElementById('deviationdiv').style.display = 'none';"><img src="../images/train_up.gif" alt="Button - Training" name="training" width="100" height="20" border="0"></a> <a href="#" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('policy','','../images/policy_down.gif',1)" onClick="javascript:document.getElementById('trainingdiv').style.display = 'none';document.getElementById('policydiv').style.display = 'block';document.getElementById('backgrounddiv').style.display = 'none';document.getElementById('deviationdiv').style.display = 'none';"><img src="../images/policy_up.gif" alt="Button - Policy" name="policy" width="100" height="20" border="0"></a> <a href="#" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('background','','../images/suppinfo_down.gif',1)" onClick="javascript:document.getElementById('trainingdiv').style.display = 'none';document.getElementById('policydiv').style.display = 'none';document.getElementById('backgrounddiv').style.display = 'block';document.getElementById('deviationdiv').style.display = 'none';"><img src="../images/suppinfo_up.gif" alt="Button - Supplemental Info" name="background" width="100" height="20" border="0"></a> <a href="#" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('deviation','','../images/deviations_down.gif',1)" onClick="javascript:document.getElementById('trainingdiv').style.display = 'none';document.getElementById('policydiv').style.display = 'none';document.getElementById('backgrounddiv').style.display = 'none';document.getElementById('deviationdiv').style.display = 'block';"><img src="../images/deviations_up.gif" alt="Button - Deviations" name="deviation" width="100" height="20" border="0"></a>--> </p> </div> <!--TRAINING TAB --> </p> <div id="trainingdiv" style="display:none; border-width:1px; border-style:solid; border-color:#009900; background-color:#FFFFFF; width:100%;font-family:Arial"> <p class="DFARS" align="center" style="font-family:Arial"><b>Training</b></p> <ul> <li><a href="https://learn.dau.mil/html/clc/FindCourse.jsp?course_prefix=CLC&course_number=008" target="_blank"><strong>CLC 008 Indirect Costs</strong></a><br>An indirect cost is any cost not directly identified with a single, final cost objective, but rather identified with two or more final cost objectives. Indirect costs are used for pricing of contracts, interim contract billing, and determination of actual contract costs. The purpose of this training module is to serve as a primer for those who are unfamiliar with Indirect Costs. The module is particularly valuable if you are planning to take CON 250, Fundamentals of Cost Accounting Standards - Part I.</li> </ul> <p align="right" class="DFARS" style="font-family:Arial"><a href="#" onClick="document.getElementById('trainingdiv').style.display = 'none';" style="background-color:#009900;color:#FFFFFF;text-docoration:none;font-size:12px;font-weight:bold;padding:2px;">Close Training Tab</a></p> </div> <!--POLICY TAB --> <div id="policydiv" style="display:none; border-width:1px; border-style:solid; border-color:#009900; background-color:#FFFFFF; width:100%; font-family:Arial"> <p align="center" class="DFARS" style="font-family:Arial"><b>Policy</b></p> <p align="center" class="DFARS" style="font-family:Arial">There is no Policy information available for this PGI.</p> <p align="right" class="DFARS" style="font-family:Arial"><a href="#" onClick="document.getElementById('policydiv').style.display = 'none';" style="background-color:#CCCCCC; ">Close Policy Tab</a></p> </div> <!--SUPPLEMENTAL INFO TAB --> <div id="backgrounddiv" style="display:none; border-width:1px; border-style:solid; border-color:#009900; background-color:#FFFFFF; width:100%;font-family:Arial"> <p align="center" class="DFARS" style="font-family:Arial"><b>Supplemental Information</b></p> <ul> <li> The Contract Pricing Reference Guides at <a href="http://www.acq.osd.mil/dpap/contractpricing/index.htm">http://www.acq.osd.mil/dpap/contractpricing/index.htm</a></li> <li>The DPAP policy letter on Contract Pricing and Cost Accounting  Compliance with DFARS 252.211-7003,  Item Identification and Valuation which covers guidance on pricing and accounting for costs necessary to implement UID on contracts subject to FAR Part 31 and the applicable CAS, found at: <a href="http://www.acq.osd.mil/dpap/policy/policyvault/2004-0502-DPAP.pdf">http://www.acq.osd.mil/dpap/policy/policyvault/2004-0502-DPAP.pdf</a></li> <li>The DPAP memo on Utilities Privatization  Contract Pricing which includes policy on application of FAR 31 to utilities privatization contracts, found at <a href="http://www.acq.osd.mil/dpap/policy/policyvault/2004-0901-DPAP1.pdf">http://www.acq.osd.mil/dpap/policy/policyvault/2004-0901-DPAP1.pdf</a></li> </ul> <p align="right" class="DFARS" style="font-family:Arial"><a href="#" onClick="document.getElementById('backgrounddiv').style.display = 'none';" style="background-color:#009900;color:#FFFFFF;text-docoration:none;font-size:12px;font-weight:bold;padding:2px;">Close Supplemental Information Tab</a></p> </div> <!--DEVIATION TAB --> <div id="deviationdiv" style="display:none; border-width:1px; border-style:solid; border-color:#009900; background-color:#FFFFFF; width:100%;font-family:Arial"> <p align="center" class="DFARS" style="font-family:Arial"><b>Deviations</b></p> <p align="center" class="DFARS" style="font-family:Arial">There is no current Deviation available for this PGI.</p> <p align="right" class="DFARS" style="font-family:Arial"><a href="#" onClick="document.getElementById('deviationdiv').style.display = 'none';" style="background-color:#CCCCCC">Close Deviation Tab</a></p> </div> <p class="style3"><span style="text-transform:uppercase;"><strong>PGI 231.3-- Contracts with Educational Institutions </strong></span> <p class="style3">No Current PGI Text.</p> </body> </html>