AUD 1602

DAU Courses

iCatalog Home AUD 1602 FAR Part 31 - Allowable Costs with Restrictions (Non-Employee)
(Last Modified:20-May-2019)


Course retired. Click here to view current DCAA course catalog.
You will learn about selected cost principles in FAR 31.2. In this course, you will learn which costs are allowable with restrictions that apply to nonemployee related costs and when those costs are allowable and unallowable. You will also learn how to apply the applicable cost principles in audits of commercial activities. Specific costs covered in the course are public relations, advertising, lobbying, political activity, consultant, professional activity, insurance, legal, cost of money, depreciation, gains and losses related to the sale of buildings and equipment, idle facilities, plant reconversion, special tooling and equipment, business combinations, rental, IR&D, B&P, M&PE, patent, selling, economic planning, and taxes.
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)