FAR 49.113
Cost principles.
The cost principles and procedures in the applicable subpart of part 31 shall, subject to the general principles in 49.201 - (a) Be used in asserting, negotiating, or determining costs relevant to termination settlements under contracts with other than educational institutions, and (b) Be a guide for the negotiation of settlements under contracts for experimental, developmental, or research work with educational institutions (but see 31.104 ).
Source: acquisition.gov — FAR
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