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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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48 sections with “Allocate”: the first 40

  • FAR 31.205-6 Compensation for personal services.
    …everance pay and are unallowable. (4) Actual normal turnover severance payments shall be allocated to all work performed in the contractor's plant. However, if the contractor uses the accrual method to account for normal turnover severance…
  • FAR 31.205-42 Termination costs.
    …lso be included in overhead. Initial costs attributable to only one contract shall not be allocated to other contracts. (4) If initial costs are claimed and have not been segregated on the contractor's books, they shall be segregated for s…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …pecific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract. Master subcontracting plan means a subcontracting plan that contains all the required elements of an i…
  • FAR 52.232-12 Advance Payments.
    …er things covered by this contract and on all material and other property acquired for or allocated to the performance of this contract, except to the extent that the Government by virtue of any other terms of this contract, or otherwise, s…
  • FAR 31.203 Indirect costs.
    … charged directly to the contract or other work, indirect costs are those remaining to be allocated to intermediate or two or more final cost objectives. No final cost objective shall have allocated to it as an indirect cost any cost, if ot…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …04.420-50(f)(2) are not applicable, the following apply: (i) IR&D and B&P costs shall be allocated to final cost objectives on the same basis of allocation used for the G&A expense grouping of the profit center (see 31.001) in which the co…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …al requirements; (ii) Ensures that costs of purchased and fabricated material charged or allocated to a contract are based on valid time-phased requirements; and (iii) Maintains a consistent, equitable, and unbiased logic for costing of m…
  • FAR 42.708 Quick-closeout procedure.
    …s physically complete; (2) The amount of unsettled direct costs and indirect costs to be allocated to the contract, task order, or delivery order is relatively insignificant. Cost amounts will be considered relatively insignificant when th…
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …(CAS) Board rules and regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12); and (2) For contracts and subcontracts that are not subject to full coverage under the CAS, t…
  • DFARS 215.404-71-4 Facilities capital employed.
    …ubsection using the evaluation criteria in paragraph (g) of this subsection. (2) Use the allocated facilities capital attributable to land, buildings, and equipment, as derived in DD Form 1861, Contract Facilities Capital Cost of Money. (…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …r such a prime contract. Covered segment means a product division of the contractor that allocated more than $1,100,000 in independent research and development (IR&D) costs and bid and proposal (B&P) costs to covered contracts during the p…
  • FAR 8.705-4 Compliance with orders.
    …dering office shall notify the appropriate central nonprofit agency and request that it reallocate the order, or grant a purchase exception authorizing acquisition from commercial sources. (c) When an AbilityOne participating nonprofit age…
  • FAR 31.001 Definitions.
    …l value of the assets of a pension plan, and other relevant values for the pension plan. Allocate means to assign an item of cost, or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of co…
  • FAR 31.202 Direct costs.
    (a) No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to that or any other final cos…
  • FAR 31.205-19 Insurance and indemnification.
    … subsection and the following limitations: (1) The contractor shall measure, assign, and allocate costs in accordance with 48 CFR 9904.416, Accounting for Insurance Costs. (2) The contractor shall comply with (48 CFR) part 28. However, ap…
  • FAR 52.216-21 Requirements.
    …e non-set-aside Contractor in placing any particular order. However, the Government shall allocate successive orders, in accordance with its delivery requirements, to maintain as close a ratio as is reasonably practicable between the total …
  • FAR 52.232-16 Progress Payments.
    …s (i) failure to make progress or (ii) unsatisfactory financial condition. (3) Inventory allocated to this contract substantially exceeds reasonable requirements. (4) The Contractor is delinquent in payment of the costs of performing this…
  • FAR 52.242-3 Penalties for Unallowable Costs.
    …e Contractor shall be assessed a penalty equal to— (1) The amount of the disallowed cost allocated to this contract; plus (2) Simple interest, to be computed— (i) On the amount the Contractor was paid (whether as a progress or billing pa…
  • DFARS 242.708 Quick-closeout procedure.
    …R 42.708(a)(2)(i) and (ii), the amount of unsettled direct costs and indirect costs to be allocated to the contract, task order, or delivery order will be considered relatively insignificant when the total unsettled direct costs and indirec…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …evelopment was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a Government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest practicable level. (…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …evelopment was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest practicable level. (…
  • 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.
    …evelopment was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest practicable level. (…
  • FAR 2.101 Definitions.
    … (G&A) expense means any management, financial, and other expense which is incurred by or allocated to a business unit and which is for the general management and administration of the business unit as a whole. G&A expense does not include …
  • FAR 11.602 General.
    …tracts and orders supporting certain approved national defense and energy programs and to allocate materials, services, and facilities in such a manner as to promote these approved programs. (b) The President delegated the priorities and a…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …t engineering labor, charged to manufacturing overhead). Also show how the costs would be allocated to the units at their various stages of contract completion. (9) Enter in Column (9) the production costs from your books and records (excl…
  • FAR 16.401 General.
    …fic milestones); and (vii) Define the total award-fee pool amount and how this amount is allocated across each evaluation period. (4) Rollover of unearned award fee. The use of rollover of unearned award fee is prohibited. (5) Limitation…
  • FAR 16.601 Time-and-materials contracts.
    …m the labor-hour rate. Material handling costs may include all appropriate indirect costs allocated to direct materials in accordance with the contractor's usual accounting procedures consistent with Part 31. (d) Limitations. A time-and-ma…
  • FAR 19.701 Definitions.
    …pecific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract. Master subcontracting plan means a subcontracting plan that contains all the required elements of an i…
  • FAR 31.201-6 Accounting for unallowable costs.
    …of this subsection. (d) If a directly associated cost is included in a cost pool that is allocated over a base that includes the unallowable cost with which it is associated, the directly associated cost shall remain in the cost pool. Sinc…
  • FAR 31.205-10 Cost of money.
    … 9904.417). (b) Cost of money is allowable, provided— (1) It is measured, assigned, and allocated to contracts in accordance with 48 CFR 9904.414 or measured and added to the cost of capital assets under construction in accordance with 48…
  • FAR 31.205-26 Material costs.
    … (2) Credit such income and other credits either directly to the cost of the material or allocate such income and other credits as a credit to indirect costs. When the contractor can demonstrate that failure to take cash discounts was reas…
  • FAR 31.205-40 Special tooling and special test equipment costs.
    …t equipment used in performing one or more Government contracts is allowable and shall be allocated to the specific Government contract or contracts for which acquired, except that the cost of (1) items acquired by the contractor before the…
  • FAR 31.205-41 Taxes.
    …ned work-in-process which is used solely in connection with non-Government work should be allocated to such work; taxes on contractor-owned work-in-process inventory (and Government-owned work-in-process inventory when taxed) used solely in…
  • FAR 31.205-46 Travel costs.
    …-owned, -leased, or -chartered aircraft used for any business purpose which is charged or allocated, directly or indirectly, to a Government contract, the contractor must maintain and make available manifest/logs for all flights on such com…
  • FAR 32.503-6 Suspension or reduction of payments.
    …ed balance of progress payments is eliminated. (d) Excessive inventory. If the inventory allocated to the contract exceeds reasonable requirements (including a reasonable accumulation of inventory for continuity of operations), the contrac…
  • FAR 34.202 Integrated Baseline Reviews.
    … technical plan to achieve the objectives of the scope of work; (2) Adequacy of the time allocated for performing the defined tasks to successfully achieve the project schedule objectives; (3) Ability of the Performance Measurement Baseli…
  • FAR 42.709-2 General.
    …specific selected costs, the penalty is equal to— (i) The amount of the disallowed costs allocated to contracts that are subject to this section for which an indirect cost proposal has been submitted; plus (ii) Interest on the paid portio…
  • FAR 42.709-6 Waiver of the penalty.
    ….e., if the amount of expressly or previously determined unallowable costs which would be allocated to the contracts specified in 42.709-1(b) is $10,000 or less); or (c) The contractor demonstrates, to the cognizant contracting officer's s…
  • FAR 45.303 Use of Government property on independent research and development programs.
    … property; and (c) A rental charge for the portion of the contractor's IR&D program cost allocated to commercial work is deducted from the claim for reimbursement of any agreed-upon Government share of the contractor's IR&D costs.
  • FAR 49.606 Granting subcontract settlement authorization.
    …e or partial payments or credits for retention or other disposal of termination inventory allocated to the settlement proposal. (ii) Deduct amounts payable for completed articles or work at the contract price or for the settlement of termi…

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.