{"data":{"id":"us/48-cfr-31.205-23","jurisdiction":"us","citation":"48 CFR 31.205-23","heading":"31.205-23 Losses on other contracts.","body":"An excess of costs over income under any other contract (including the contractor's contributed portion under cost-sharing contracts) is unallowable.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES","Subpart 31.2—Contracts With Commercial Organizations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"8e880cf6107993adde81b75da83341882bad16225536d6a4153999599a087453","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-31.205-22","next":"us/48-cfr-31.205-24"},"notice":"GroundRules: Original legal text. Not legal advice."}