FAR and DFARS › DFARS Part 204: Administrative and Information Matters › Subpart 204.71
DFARS 204.7101 Definitions.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This section defines several terms used in DFARS subpart 204.71, including accounting classification reference number, attachment, definitized item, exhibit, nonseverable deliverable, and undefinitized item. It matters to contractors because these definitions determine how contract line items, attachments, and exhibits are classified and priced in DoD contracts.
Applies to: DoD contractors and contracting personnel using DFARS subpart 204.71
Key terms: Accounting classification reference number (ACRN) · Attachment · Definitized item · Exhibit · Nonseverable deliverable
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
Accounting classification reference number (ACRN) means any combination of a two position alpha/numeric code used as a method of relating the accounting classification citation to detailed line item information contained in the schedule.
Attachment means any documentation, appended to a contract or incorporated by reference, which does not establish a requirement for deliverables.
Definitized item, as used in this subpart, means an item for which a firm price has been established in the basic contract or by modification.
Exhibit means a document, referred to in a contract, which is attached and establishes requirements for deliverables. The term shall not be used to refer to any other kind of attachment to a contract. The DD Form 1423, Contract Data Requirements List, is always an exhibit, rather than an attachment.
Nonseverable deliverable, as used in this subpart, means a deliverable item that is a single end product or undertaking, entire in nature, that cannot be feasibly subdivided into discrete elements or phases without losing its identity.
Undefinitized item, as used in this subpart, means an item for which a price has not been established in the basic contract or by modification.
← 204.7100 Scope. · 204.7102 Policy. →
Rule changes for DFARS Part 204
- Defense Federal Acquisition Regulation Supplement: Assessing Contractor Implementation of Cybersecurity Requirements (DFARS Case 2019-D041) ↗ · final rule 2025-09-10 · effective 2025-11-10
- Defense Federal Acquisition Regulation Supplement: Inapplicability of Additional Defense-Unique Laws and Certain Non-Statutory DFARS Clauses to Commercial Item Contracts (DFARS Case 2018-D074) ↗ · final rule 2024-11-15 · effective 2024-11-25
- Defense Federal Acquisition Regulation Supplement; Technical Amendments ↗ · final rule 2024-09-26 · effective 2024-10-01
- Defense Federal Acquisition Regulation Supplement: Data Universal Numbering System to Unique Entity Identifier Transition (DFARS Case 2022-D023) ↗ · final rule 2024-09-26 · effective 2024-10-01
- Defense Federal Acquisition Regulation Supplement: Modification of Notification of Intent To Transport Supplies by Sea (DFARS Case 2020-D026) ↗ · final rule 2024-09-26 · effective 2024-10-01
- Defense Federal Acquisition Regulation Supplement: Assessing Contractor Implementation of Cybersecurity Requirements (DFARS Case 2019-D041) ↗ · proposed 2024-08-15 · comments due 2024-10-15
- Defense Federal Acquisition Regulation Supplement; Technical Amendments ↗ · final rule 2024-07-29 · effective 2024-07-29
- Defense Federal Acquisition Regulation Supplement: Modification of Notification of Intent To Transport Supplies by Sea (DFARS Case 2020-D026) ↗ · proposed 2024-03-26 · comments due 2024-05-28
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.