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FAR and DFARS › FAR Part 4: Administrative and Information Matters › Subpart 4.10

FAR 4.1005-1 Required data elements.

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 lists the minimum data elements that must appear as separate, distinct items in the schedule of a procurement instrument, such as line item numbers, descriptions, product or service codes, and accounting classifications. It also requires pricing details for fixed-price and cost-reimbursement line items, and delivery or performance information for each deliverable line item or subline item. For contractors, this matters because it defines how the government will structure and identify what is being bought, which affects pricing, payment, and performance tracking.

Applies to: Each line item or subline item in a procurement instrument's schedule, except as provided in 4.1005-2

What it requires

  • Include the required data elements as separate, distinct items in the schedule
  • For fixed-price line items, include unit of measure, quantity, unit price, and total price
  • For cost-reimbursement line items, include unit of measure, quantity, estimated cost, fee if any, and total estimated cost plus any fee
  • Identify the contract type for each line item if the contract combines fixed-price, time-and-materials, labor-hour, or cost-reimbursable line items

Key terms: line item · subline item · schedule · Product or Service Code (PSC) · accounting classification citation

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

The text

(a) Except as provided in 4.1005-2, each line item or subline item shall include in the schedule (described at 12.303(b)(4), 14.201-2, or 15.204-2, or in a comparable section of the procurement instrument), at a minimum, the following information as separate, distinct data elements:

(1) Line item or subline item number established in accordance with agency procedures.

(2) Description of what is being purchased.

(3) Product or Service Code (PSC).

(4) Accounting classification citation.

(i) Line items or deliverable subline items. If multiple accounting classifications for a single deliverable apply, include the dollar amount for each accounting classification in the schedule (or a comparable section of the procurement instrument).

(ii) Informational subline items. An accounting classification citation is not required. (See 4.1004).

(5)(i) For fixed-price line items:

(A) Unit of measure.

(B) Quantity.

(C) Unit price.

(D) Total price.

(ii) For cost-reimbursement line items:

(A) Unit of measure.

(B) Quantity.

(C) Estimated cost.

(D) Fee (if any).

(E) Total estimated cost plus any fee.

(b) If a contract contains a combination of fixed-price, time-and-materials, labor-hour, or cost-reimbursable line items, identify the contract type for each line item in the schedule (or a comparable section of the procurement instrument) to facilitate payment.

(c) Each deliverable line item or deliverable subline item shall have its own delivery schedule, destination, period of performance, or place of performance expressly stated in the appropriate section of the procurement instrument (“as required” constitutes an expressly stated delivery term). When a line item has deliverable subline items, the delivery schedule, destination, period of performance, or place of performance shall be identified at the subline item level, rather than the line item level.

(d) Terms and conditions in other sections of the contract (such as contract clauses or payment instructions) shall also specify applicability to individual line items if not applicable to the contract as a whole.

Sections it refers to

Sections that refer to it

  • 4.1004 Establishing subline items.

← 4.1005 Data elements for line items and subline items. · 4.1005-2 Exceptions. →

Rule changes for FAR Part 4

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

FAR 4.1005-1 Required data elements · SpendQuery