Code of Federal Regulations · Section
§ 31.201-5 — 31.201-5 Credits
48 C.F.R. § 31.201-5
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The applicable portion of any income, rebate, allowance, or other credit relating to any allowable cost and received by or accruing to the contractor shall be credited to the Government either as a cost reduction or by cash refund. See 31.205-6(j)(3) for rules governing refund or credit to the Government associated with pension adjustments and asset reversions.
Authorizing Statute
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Powers of the Administration in performance of functions51 U.S.C. § 20113
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Chapter 137 legacy provisions10 U.S.C. § 3016
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Administrative40 U.S.C. § 121