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48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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146 sections with “Actual costs”: the first 40

  • FAR 31.205-35 Relocation costs.
    …of the employee's immediate family. (3) Closing costs incident to the disposition of the actual residence owned by the employee when notified of the transfer (e.g., brokerage fees, legal fees, appraisal fees, points, and finance charges), …
  • FAR 31.205-46 Travel costs.
    …ons contained in this subsection. Costs for transportation may be based on mileage rates, actual costs incurred, or on a combination thereof, provided the method used results in a reasonable charge. Costs for lodging, meals, and incidental …
  • FAR 52.222-32 Construction Wage Rate Requirements—Price Adjustment (Actual Method).
    …7(g), insert the following clause: Construction Wage Rate Requirements—Price Adjustment (Actual Method) (AUG 2018) (a) The wage determination issued under the Construction Wage Rate Requirements statute by the Administrator, Wage and Hour…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …fied cost or pricing data reasonably available to the offeror have been submitted, either actually or by specific identification, to the Contracting Officer or an authorized representative. As later data come into your possession, it should…
  • FAR 30.001 Definitions.
    … and subcontracts described at 16.202, 16.203 (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the price is …
  • FAR 31.001 Definitions.
    …means collecting cost data in an organized manner, such as through a system of accounts. Actual cash value means the cost of replacing damaged property with other property of like kind and quality in the physical condition of the property …
  • FAR 31.205-33 Professional and consultant service costs.
    … customary fee charged, especially on non-Government contracts. (8) Adequacy of the contractual agreement for the service (e.g., description of the service, estimate of time required, rate of compensation, termination provisions). (e) Ret…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …subcontracts described at FAR 16.202, 16.203, (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the price is …
  • FAR 17.502-2 The Economy Act.
    … of the estimated cost of furnishing the supplies or services. Adjustment on the basis of actual costs shall be made as agreed to by the agencies. (2) If approved by the servicing agency, payment for actual costs may be made by the request…
  • DFARS 242.803 Disallowing costs after incurrence.
    …rsing office. All provisionally approved interim vouchers are subject to a later audit of actual costs incurred; (C) Reviewing completion/final vouchers and sending them to the administrative contracting officer; and (D) Issuing DCAA Form…
  • FAR 2.101 Definitions.
    … definitional subdivisions: (1) Management and professional support services, i.e., contractual services that provide assistance, advice or training for the efficient and effective management and operation of organizations, activities (inc…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …fied cost or pricing data submitted by the contractor, a prospective subcontractor, or an actual subcontractor. (2) In arriving at a price adjustment, the contracting officer shall consider the time by which the certified cost or pricing d…
  • FAR 31.205-6 Compensation for personal services.
    …, sole proprietors, or members of their immediate families; and (B) Persons who are contractually committed to acquire a substantial financial interest in the contractor's enterprise. (ii) For these individuals, compensation must— (A) Be…
  • FAR 31.205-26 Material costs.
    …hased specifically for and are identifiable solely with performance under a contract, the actual purchase cost of those materials should be charged to the contract. If material is issued from stores, any generally recognized method of prici…
  • FAR 42.302 Contract administration functions.
    …dures when prescribed by agency acquisition regulations. (24) Negotiate and execute contractual documents for settlement of partial and complete contract terminations for convenience, except as otherwise prescribed by part 49. (25) Negoti…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …, acts of God or the public enemy, acts of the Government in either its sovereign or contractual capacity, fires, floods, epidemics, quarantine restrictions, strikes, unusually severe weather, and delays of common carriers. The Contractor s…
  • FAR 52.247-60 Guaranteed Shipping Characteristics.
    …tation costs or in the absence thereof, by the Contracting Officer's best estimate of the actual transportation costs. If the item shipping costs, based on the actual shipping characteristics, exceed the item shipping costs used for evaluat…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …ed for sale or sold on the commercial market, nor must the item, component, or process be actually reduced to practice within the meaning of Title 35 of the United States Code. Developed exclusively at private expense means development was…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …red for sale or sold on the commercial market, nor must the item, component or process be actually reduced to practice within the meaning of Title 35 of the United States Code; (2) A computer program has been successfully operated in a com…
  • DFARS 252.236-7004 Payment for mobilization and demobilization.
    …acting Officer will result in payment, as determined by the Contracting Officer, of— (i) Actual mobilization costs at completion of mobilization; (ii) Actual demobilization costs at completion of demobilization; and (iii) The remainder o…
  • DFARS 252.239-7007 Cancellation or Termination of Orders.
    …ncellation or Termination of Orders (SEP 2019) (a) Definitions. As used in this clause— Actual nonrecoverable costs means the installed costs of the facilities and equipment, less cost of reusable materials, and less net salvage value. B…
  • FAR 12.214 Cost Accounting Standards.
    …-price with economic price adjustment (provided that the price adjustment is not based on actual costs incurred). See 30.201-1 for CAS applicability to fixed-price with economic price adjustment contracts and subcontracts for commercial pro…
  • FAR 15.404-4 Profit.
    …tract performance together equal the Government's total prenegotiation objective. Just as actual costs may vary from estimated costs, the contractor's actual realized profit or fee may vary from negotiated profit or fee, because of such fac…
  • FAR 16.203-1 Description.
    …established prices of specific items or the contract end items. (2) Adjustments based on actual costs of labor or material. These price adjustments are based on increases or decreases in specified costs of labor or material that the contra…
  • FAR 31.201-6 Accounting for unallowable costs.
    … a directly associated cost, consideration should be given to the significance of (i) the actual dollar amount, (ii) the cumulative effect of all directly associated costs in a cost pool, and (iii) the ultimate effect on the cost of Governm…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    …satisfactory materials, and other normal delays, and the extent to which the facility was actually used to meet demands during the accounting period. A multiple-shift basis may be used in the calculation instead of a one-shift basis if it c…
  • FAR 31.205-22 Lobbying and political activity costs.
    …g activities are excepted from the coverage of (a) above: (1) Providing a technical and factual presentation of information on a topic directly related to the performance of a contract through hearing testimony, statements or letters to th…
  • FAR 31.205-39 Service and warranty costs.
    Service and warranty costs include those arising from fulfillment of any contractual obligation of a contractor to provide services such as installation, training, correcting defects in the products, replacing defective parts, and making re…
  • FAR 32.503-12 Maximum unliquidated amount.
    … officer shall ensure that any excess of the unliquidated progress payments over the contractual limitation in paragraph (a) of the Progress Payments clause in the contract is promptly corrected through one or more of the following actions:…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    … the time of the request for reimbursement, from payment by cash, check, or other form of actual payment for items or services purchased directly for the contract; (2) When the Contractor is not delinquent in payment of costs of contract p…
  • DFARS 231.205-22 Lobbying and political activity costs.
    (a) Costs associated with preparing any material, report, list, or analysis on the actual or projected economic or employment impact in a particular State or congressional district of an acquisition program for which all research, developme…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …ll commence upon execution of the contract, subcontract, letter contract (or similar contractual instrument), contract modification, or option exercise that required development of the computer software. (iii) The Government shall not rele…
  • FAR 15.404-1 Proposal analysis techniques.
    …(iii) Comparison of costs proposed by the offeror for individual cost elements with— (A) Actual costs previously incurred by the same offeror; (B) Previous cost estimates from the offeror or from other offerors for the same or similar ite…
  • FAR 16.402-1 Cost incentives.
    …within the constraints of a price ceiling or minimum and maximum fee) provides that— (1) Actual cost that meets the target will result in the target profit or fee; (2) Actual cost that exceeds the target will result in downward adjustment…
  • FAR 30.606 Resolving cost impacts.
    …rtions of incentive provisions and relationships between target costs, ceiling costs, and actual costs for incentive type contracts. (3) When using an alternate method that excludes the costs from an indirect cost pool, the CFAO shall— (i…
  • FAR 32.503-9 Liquidation rates—alternate method.
    …t delivery schedule extends at least 18 months from the contract award date; (4) Data on actual costs are available (i) for the products delivered, or (ii) if no deliveries have been made, for a performance period of at least 12 months; (…
  • FAR 33.104 Protests to GAO.
    …te is documented in the agency's file. (ii) When a protest is filed with the GAO, and an actual or prospective offeror so requests, the procuring agency shall, in accordance with any applicable protective orders, provide actual or prospect…
  • FAR 49.404 Surety-takeover agreements.
    …xcept to the extent that the unpaid earnings may be used to pay the completing surety its actual costs and expenses incurred in the completion of the work, but not including its payments and obligations under the payment bond given in conne…
  • FAR 50.103-4 Facts and evidence.
    … (4) A detailed analysis of the request's monetary elements, including precisely how the actual or estimated dollar amount was determined and the effect of approval or denial on the contractor's profits before Federal income taxes. (5) A …
  • FAR 52.214-27 Price Reduction for Defective Certified Cost or Pricing Data—Modifications—Sealed Bidding.
    …ll be limited to the amount, plus applicable overhead and profit markup, by which (1) the actual subcontract or (2) the actual cost to the Contractor, if there was no subcontract, was less than the prospective subcontract cost estimate subm…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.