32 CFR § 203.6 - Cost principles.

(a) Non-profit contractors must comply with the cost principles in OMB Circular A-122. Copies of the circular may be obtained from EOP Publications, 725 17th NW, NEOB, Washington, DC 20503.

(b) For-profit contractors and sub contractors must comply with the cost principles in the FAR (48 CFR part 31).