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FAR and DFARS › FAR Part 52: Solicitation Provisions and Contract Clauses › Subpart 52.2

FAR 52.243-6 Change Order Accounting.

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 lets the Contracting Officer require separate accounting for a change or related changes when the estimated cost exceeds $100,000. If required, the contractor must keep separate records of direct costs for both changed and unchanged work until an equitable adjustment is agreed or the matter is resolved under the Disputes clause.

Applies to: Contractors subject to a contract containing this clause

What it requires

  • Maintain separate accounts, by job order or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change.
  • Maintain such accounts until the parties agree to an equitable adjustment for the changes ordered by the Contracting Officer or the matter is conclusively disposed of in accordance with the Disputes clause.

Key terms: change order accounting · equitable adjustment · segregable, direct costs · allocable credits · Disputes clause

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

The text

As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows:

Change Order Accounting (APR 1984)

The Contracting Officer may require change order accounting whenever the estimated cost of a change or series of related changes exceeds $100,000. The Contractor, for each change or series of related changes, shall maintain separate accounts, by job order or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change. The Contractor shall maintain such accounts until the parties agree to an equitable adjustment for the changes ordered by the Contracting Officer or the matter is conclusively disposed of in accordance with the Disputes clause.

(End of clause)

Sections it refers to

Sections that refer to it

  • 43.203 Change order accounting procedures.
  • 43.205 Contract clauses.

← 52.243-5 Changes and Changed Conditions. · 52.243-7 Notification of Changes. →

Rule changes for FAR Part 52

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

FAR 52.243-6 Change Order Accounting · SpendQuery