Title 10 — Armed Forces
Part V · Chapter 273 — Allowable Costs
§ 3741. Definitions
Statutory text
In this subchapter:
Compensation.—
The term “compensation”, for a year, means the total amount of wages, salary, bonuses and deferred compensation for the year, whether paid, earned, or otherwise accruing, as recorded in an employer’s cost accounting records for the year.
Covered contract.—
The term “covered contract” means a contract for an amount in excess of $500,000 that is entered into by the head of an agency, except that such term does not include a fixed-price contract without cost incentives or any firm fixed-price contract for the purchase of commercial products or commercial services.
Fiscal year.—
The term “fiscal year” means a fiscal year established by a contractor for accounting purposes.
Head of the agency.—
The term “head of the agency” or “agency head” does not include the Secretary of a military department.
Agency.—
The term “agency” means the Department of Defense, the Coast Guard, and the National Aeronautics and Space Administration.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021
Pub. L. 116–283 div. A title XVIII § 1832(a) · 134 Stat. 3388
Enacted · 10 U.S.C. § 3741
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (b)(1)–(3), Jan. 1, 2021, 134 Stat. 4218.)
Source evidence
Code source credit
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (b)(1)–(3), Jan. 1, 2021, 134 Stat. 4218.)Enacted provision · exact public law section
(a) New Chapter.— Part V of subtitle A of title 10, United States Code, as added by section 801 of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Public Law 115–232), 10 USC prec. 3741. is amended by striking chapter 273 and inserting the following:”. “CHAPTER 273— ALLOWABLE COSTS “Subchapter Sec. “I. General “II. Other Allowable Cost Provisions “SUBCHAPTER I— GENERAL “Sec. “3741. Definitions. “3742. Adjustment of threshold amount of covered contract. “3743. Effect of submission of unallowable costs. “3744. Specific costs not allowable. “3745. Required regulations. “3746. Applicability of regulations to subcontractors. “3747. Contractor certification. “3748. Penalties for submission of cost known as not allowable. “3749. Burden of proof on contractor. “3750. Proceeding costs not allowable. “§ 3741. Definitions “In this subchapter: “§ 3742. Adjustment of threshold amount of covered contract “§ 3743. Effect of submission of unallowable costs “§ 3744. Specific costs not allowable “§ 3745. Required regulations “§ 3746. Applicability of regulations to subcontractors “§ 3747. Contractor certification “§ 3748. Penalties for submission of cost known as not allowable “§ 3749. Burden of proof on contractor “§ 3750. Proceeding costs not allowable” .William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021
Pub. L. 116–283 § 1832(b)(1) · 134 Stat. 3388
Redesignated · 10 U.S.C. § 3741
Pub. L. 116–283, § 1832(b)(1)–(3), redesignated pars. (4), (1)(A), (6), (2), and (3) of section 2324(l) of this title as pars. (1) to (5), respectively, of this section
Inserted · 10 U.S.C. § 3741
Pub. L. 116–283, § 1832(b)(1)–(3), inserted headings
Source evidence
Code amendment note
Pub. L. 116–283, § 1832(b)(1)–(3), redesignated pars. (4), (1)(A), (6), (2), and (3) of section 2324(l) of this title as pars. (1) to (5), respectively, of this section and inserted headings.Enacted provision · exact public law section
(1) Paragraph (4) of section 2324(l) of title 10, United States Code, is transferred to section 3741 of such title, as added by subsection (a), inserted at the end, redesignated as paragraph (1), and amended by inserting “Compensation.—” before “The term”.
3 of 3 references resolved to an enrolled provision
Editorial Notes
Codification
The text of pars. (1)(A), (2)–(4), and (6) of subsec. (l) of section 2324 of this title, which were transferred to this section and amended by Pub. L. 116–283, § 1832(b)(1)–(3), was based on Pub. L. 103–355, title II, § 2101(d), , 108 Stat. 3308; Pub. L. 105–85, div. A, title VIII, § 808(a)(2), , 111 Stat. 1836; Pub. L. 115–232, div. A, title VIII, § 836(c)(9), , 132 Stat. 1866.
Prior Provisions
A prior section 3741 was renumbered section 7271 of this title.
Amendments
2021—Pub. L. 116–283, § 1832(b)(1)–(3), redesignated pars. (4), (1)(A), (6), (2), and (3) of section 2324(l) of this title as pars. (1) to (5), respectively, of this section and inserted headings.
Statutory Notes and Related Subsidiaries
Effective Date
Section and amendment by Pub. L. 116–283 effective , with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.
Credits
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (b)(1)–(3), , 134 Stat. 4218.)