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FAR and DFARS › DFARS Part 211: Describing Agency Needs › Subpart 211.2

DFARS 211.274-3 Policy for valuation.

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 states DoD policy that contractors must identify the Government's unit acquisition cost for all deliverable end items subject to item unique identification. It also defines how that cost is determined depending on the contract type, and clarifies that embedded subassemblies, components, and parts are not separately identified.

Applies to: DoD contractors delivering end items subject to item unique identification

What it requires

  • Identify the Government's unit acquisition cost for all deliverable end items to which item unique identification applies

Key terms: item unique identification · Government's unit acquisition cost · deliverable end items · fully burdened unit cost · embedded items

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) It is DoD policy that contractors shall be required to identify the Government's unit acquisition cost for all deliverable end items to which item unique identification applies.

(b) The Government's unit acquisition cost is—

(1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at the time of delivery;

(2) For cost-type or undefinitized line, subline, or exhibit line items, the contractor's estimated fully burdened unit cost to the Government at the time of delivery; and

(3) For items delivered under a time-and-materials contract, the contractor's estimated fully burdened unit cost to the Government at the time of delivery.

(c) The Government's unit acquisition cost of subassemblies, components, and parts embedded in delivered items shall not be separately identified.

← 211.274-2 Policy for item unique identification. · 211.274-4 Policy for assignment of Government-assigned serial numbers. →

Rule changes for DFARS Part 211

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 211.274-3 Policy for valuation · SpendQuery