AUD 1601

DAU Courses

iCatalog Home AUD 1601 FAR Part 31, Specifically Allowable and Unallowable Costs
(Last Modified:20-May-2019)


Course retired. Click here to view current DCAA course catalog.
You will learn to about selected cost principles in FAR 31.2. In this course, you will learn to identify the types of contracts covered by the cost principles; and define allowability, allocability, reasonableness, and total cost. You will also learn which costs are always allowable or unallowable, and how to apply the applicable cost principles in audits of commercial activities. Specific costs covered are bonding, labor relations, maintenance and repair, manufacturing and production engineering, material, plant protection, service and warranty, transportation, other business expenses, bad debts, contributions or donations, entertainment, losses on other contracts, organization, goodwill, and alcoholic beverages.
Target Attendees
All auditors
Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)
Predecessor Predecessor Course Title PDS Code Accepted Until
None None None None
Course Length
Approximately 6.5 hours
Additional Course Information
Delivery Mode 0
Equivalent Courses None
ACE Recommended Credits N/A
PDS Code  
DAU Public (material/prework) N/A
Continuing Education Units   0
Continuous Learning Points  0
Reservist Retirement Points  0
Historical Allocations Mouse Over for Past CEU/CLPs
  • This training is conducted by DCAA. DCAA training is intended for DCAA auditors, and their residential courses are not open to non-government employees. Click the “Apply for this Course” icon in the upper right corner of your screen to request further information.
  • This is a DCAI Self-Study Course
  • 8 CPE (CPE credit currently only available to DCAA employees)