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FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.231-7000 Supplemental cost principles.

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 clause says that when cost allowability under the contract is decided using FAR Part 31, it must also be decided using DFARS Part 231 as it existed on the contract date. For contractors, this means both sets of cost principles apply, so costs must satisfy the FAR and the Defense supplement.

Applies to: Contracts that include DFARS clause 252.231-7000

What it requires

  • Determine cost allowability under both FAR Part 31 and DFARS Part 231
  • Use the version of DFARS Part 231 in effect on the contract date

Key terms: allowability · cost principles · FAR Part 31 · DFARS Part 231 · date of this contract

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

The text

As prescribed in 231.100-70, use the following clause:

Supplemental Cost Principles (DEC 1991)

When the allowability of costs under this contract is determined in accordance with part 31 of the Federal Acquisition Regulation (FAR), allowability shall also be determined in accordance with part 231 of the Defense FAR Supplement, in effect on the date of this contract.

(End of clause)

Sections it refers to

Sections that refer to it

← 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements. · 252.232-7000 Advance payment pool. →

Rule changes for DFARS Part 252

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

DFARS 252.231-7000 Supplemental cost principles · SpendQuery