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FAR Cost Principles Guide (Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars (FACs) Since 1984)

The verifiability requirement prevents the full capitalization of future cash flow effects in earnings. When future net cash inflows are highly probable from an outlay, but their magnitude is not verifiable, the accrual process generally excludes the outlay from current earnings and capitalizes the cost as an asset (e.g., cash outlays for the purchase of inventory or plant). The effect of the exclusion of future cash inflows and their associated current outlays from earnings on the time series properties of earnings is 'a priori' unclear. However, we expect the inclusion of verifiable anticipated future cash flows in earnings (such as. | Version June 2011 Thru FAC 2005-52 FAR Cost Principles Guide Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars FACs Since 1984 TABLE OF CONTENTS FAR Section Title Page No. FAR 31.201-1 -- Composition of Total Costs 1 FAR 31.201-2 -- Determining Allowability 1 FAR 31.201-3 -- Determining Reasonableness 3 FAR 31.201-4 -- Determining Allocability 4 FAR 31.201-5 - Credits 4 FAR 31.201-6 -- Accounting for Unallowable Costs 5 FAR 31.201-7 -- Construction and Architect-Engineer Contracts 7 FAR 31.202 -- Direct Costs 7 FAR 31.203 -- Indirect Costs 8 FAR 31.204 -- Application of Principles and Procedures 12 FAR 31.205-1 -- Public Relations and Advertising Costs 13 FAR 31.205-2 -- Automatic Data Processing Equipment Leasing Costs 19 FAR 31.205-3 -- Bad Debts 22 FAR 31.205-4 - Bonding Costs 22 FAR 31.205-5 -- Civil Defense Costs 22 FAR 31.205-6 -- Compensation for Personal Services 23 FAR 31.205-7 -- Contingencies 63 FAR 31.205-8 -- Contributions or Donations 64 FAR 31.205-9 -- Reserved 65 FAR 31.205-10 -- Cost of Money 65 FAR 31.205-11 - Depreciation 70 FAR 31.205-12 -- Economic Planning Costs 77 FAR 31.205-13 -- Employee Morale Health Welfare Food Service 77 And Dormitory Costs and Credits FAR 31.205-14 -- Entertainment Costs 81 FAR 31.205-15 -- Fines and Penalties and Mischarging Costs 82 FAR 31.205-16 -- Gains and Losses On Disposition or Impairment Of 83 Depreciable Property Or Other Capital Assets FAR 31.205-17 -- Idle Facilities and Idle Capacity Costs 86 FAR 31.205-18 -- Independent Research And Development and Bid 87 And Proposal Costs FAR 31.205-19 -- Insurance and Indemnification 99 FAR 31.205-20 -- Interest and Other Financial Costs 105 FAR 31.205-21 -- Labor Relations Costs 106 FAR 31.205-22 -- Lobbying and Political Activity Costs 106 FAR 31.205-23 -- Losses on Other Contracts 110 Index Version June 2011 Thru FAC 2005-52 FAR Cost Principles Guide Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars FACs .