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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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47 sections with “Allocation”: the first 40

  • FAR 8.705-3 Allocation process.
    …r process has not been authorized, the ordering office shall submit a written request for allocation (requesting the designation of the AbilityOneparticipating nonprofit agency to produce the supplies or perform the service) to the central …
  • FAR 52.211-15 Defense Priority and Allocation Requirements.
    As prescribed in 11.604(b), insert the following clause: Defense Priority and Allocation Requirements (APR 2008) This is a rated order certified for national defense, emergency preparedness, and energy program use, and the Contractor shal…
  • FAR 18.109 Priorities and allocations.
    The Defense Priorities and Allocations System (DPAS) supports approved national defense, emergency preparedness, and energy programs and was established to facilitate rapid industrial mobilization in case of a national emergency. (See Subpa…
  • FAR 31.203 Indirect costs.
    (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
  • DFARS 215.404-71-4 Facilities capital employed.
    …, equipment). The procedure is similar to applying overhead rates to appropriate overhead allocation bases to determine contract overhead costs. (ii) Is designed to record and compute the contract facilities capital cost of money and capit…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …ions and improvements to existing systems, equipment, or components. (b) Composition and allocation of costs. The requirements of 48 CFR 9904.420, Accounting for independent research and development costs and bid and proposal costs, are in…
  • FAR 52.216-7 Allowable Cost and Payment.
    … by element of cost as identified in accounting records (Chart of Accounts) and expense reallocation to final indirect cost pools. (E) Claimed allocation bases, by element of cost, used to distribute indirect costs. (F) Facilities capital…
  • DFARS 252.235-7003 Frequency Authorization.
    …experimental, developmental, or operational equipment for which the appropriate frequency allocation has not been made, the Contractor shall provide the technical operating characteristics of the proposed electromagnetic radiating device to…
  • DFARS 252.242-7006 Accounting System Administration.
    …are complied with; (2) The accounting system and cost data are reliable; (3) Risk of misallocations and mischarges are minimized; and (4) Contract allocations and charges are consistent with billing procedures. Accounting system means t…
  • FAR 7.105 Contents of written acquisition plans.
    …rformance-based acquisition descriptions) to be used in the acquisition. (8) Priorities, allocations, and allotments. When urgency of the requirement dictates a particularly short delivery or performance schedule, certain priorities may ap…
  • FAR 11.602 General.
    …er as to promote these approved programs. (b) The President delegated the priorities and allocations authorities of the Defense Production Act in Executive Order 12919. As part of that delegation, the President designated the Secretary of …
  • FAR 45.602-3 Screening.
    …g for donation is also completed during days 21 through 41. Property is not available for allocation to donees until after the completion of screening. Days 42 through 46 are reserved for GSA to make such allocation. (3) Screening period t…
  • DFARS 209.104-1 General standards.
    … complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and mischarges are minimized; and (iv) Contract allocations and charges are consistent with invoice procedures. (g)(i) Ownership or cont…
  • DFARS 235.072 Additional contract clauses.
    … procedures do not authorize the use of DD Form 1494, Application for Equipment Frequency Allocation, to obtain radio frequency authorization. (2) Use the alternate I clause if agency procedures authorize the use of DD Form 1494, Applicati…
  • DFARS 242.7501 Definitions.
    …are complied with; (2) The accounting system and cost data are reliable; (3) Risk of misallocations and mischarges are minimized; and (4) Contract allocations and charges are consistent with billing procedures. Accounting system means t…
  • DFARS 252.234-7003 Notice of Cost and Software Data Reporting System.
    …will be based, to the maximum extent possible, upon actual cost transactions and not cost allocations; (3) Demonstrate how the data from its accounting system will be mapped into the standard reporting categories required in the CCDR data …
  • DFARS 252.242-7004 Material Management and Accounting System.
    …nd (D) The cost of the replacement part is charged to the borrowing contract; (8) Where allocations from common inventory accounts are used, have controls (in addition to those in paragraphs (d)(2) and (7) of this clause) to ensure that— …
  • FAR 2.101 Definitions.
    …nt”; and (B) Sets forth the different responsibilities, roles, and percentages (or other allocations) of work as it relates to the acquisition; (2)(i) For civilian agencies, may include two business concerns in a mentor-protégé relationsh…
  • FAR 3.104-1 Definitions.
    …gotiated overhead or other rates when applied to the Government portion of the applicable allocation base. Official means— (1) An officer, as defined in 5 U.S.C. 2104; (2) An employee, as defined in 5 U.S.C. 2105; (3) A member of the un…
  • FAR 8.701 Definitions.
    As used in this subpart— Allocation, means an action taken by a central nonprofit agency to designate the AbilityOne participating nonprofit agencies that will furnish definite quantities of supplies or perform specific services upon recei…
  • FAR 8.705-4 Compliance with orders.
    …cel an order, it shall notify the central nonprofit agency and, if practical, request a reallocation of the order. When the central nonprofit agency cannot reallocate the order, it shall grant a purchase exception permitting use of commerci…
  • FAR 11.600 Scope of subpart.
    This subpart implements the Defense Priorities and Allocations System (DPAS), a Department of Commerce regulation in support of approved national defense, emergency preparedness, and energy programs (see 15 CFR part 700).
  • FAR 11.601 Definitions.
    …pproved program means a program determined as necessary or appropriate for priorities and allocations support to promote the national defense by the Secretary of Defense, the Secretary of Energy, or the Secretary of Homeland Security, under…
  • FAR 11.604 Solicitation provision and contract clause.
    …der. (b) Contracting officers shall insert the clause at 52.211-15, Defense Priority and Allocation Requirements, in contracts that are rated orders.
  • FAR 12.603 Streamlined solicitation for commercial products or commercial services.
    …h customary commercial practices. (xiv) A statement regarding the Defense Priorities and Allocations System (DPAS) and assigned rating, if applicable. (xv) The date, time and place offers are due. (xvi) The name and telephone number of t…
  • FAR 16.505 Ordering.
    …rement and other aspects of the contracting environment; (B) Not use any method (such as allocation or designation of any preferred awardee) that would not result in fair consideration being given to all awardees prior to placing each orde…
  • FAR 31.105 Construction and architect-engineer contracts.
    …contract. If the contractor's accounting system provides for site or home office overhead allocations, all costs which are included in the equipment allowances may need to be included in any cost input base before computing the contractor's…
  • FAR 31.109 Advance agreements.
    …ngineering); (13) General and administrative costs (e.g., corporate, division, or branch allocations) attributable to the general management, supervision, and conduct of the contractor's business as a whole. These costs are particularly si…
  • FAR 31.205-6 Compensation for personal services.
    …ndard for Composition and Measurement of Pension Cost, and 48 CFR 9904.413—Adjustment and Allocation of Pension Cost. Pension costs are allowable subject to the referenced standards and the cost limitations and exclusions set forth in parag…
  • FAR 32.304-7 Contract surety bonds and loan guarantees.
    …bcontracts covered by surety bonds shall also depend on the establishment of a reasonable allocation agreement between the sureties and the financing institution. The agreement should give the financing institution the benefit, with regard …
  • FAR 42.302 Contract administration functions.
    …eys (see Subpart 9.1). (33) Advise and assist contractors regarding their priorities and allocations responsibilities and assist contracting offices in processing requests for special assistance and for priority ratings for privately owned…
  • FAR 42.603 Responsibilities.
    …) establishment of advance agreements or recommendations on corporate/home office expense allocations, and (3) administration of Cost Accounting Standards (CAS) applicable to corporate-level and corporate-directed accounting practices. (b)…
  • FAR 49.108-3 Settlement procedure.
    … the terminated portion of the contract (or, if allocable only in part, that the proposed allocation is reasonable). In considering the reasonableness of any subcontract settlement, the TCO shall generally be guided by the provisions of thi…
  • FAR 52.207-6 Solicitation of Offers from Small Business Concerns and Small Business Teaming Arrangements or Joint Ventures (Multiple-Award Contracts).
    …nt”; and (B) Sets forth the different responsibilities, roles, and percentages (or other allocations) of work as it relates to the acquisition; (2)(i) For civilian agencies, may include two business concerns in a mentor-protégé relationsh…
  • FAR 52.211-14 Notice of Priority Rating for National Defense, Emergency Preparedness, and Energy Program Use.
    … defense, emergency preparedness, and energy program use under the Defense Priorities and Allocations System (DPAS) (15 CFR 700), and the Contractor will be required to follow all of the requirements of this regulation. [Contracting Officer…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …eceipt of the Contractor's proposal. (c) Allowability of costs and acceptability of cost allocation methods shall be determined in accordance with FAR subpart 31.3 in effect on the date of this contract. (d) Predetermined rate agreements …
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …tor to negotiate an agreement with the CRADA collaborating party or parties regarding the allocation of rights to any subject invention the Contractor makes, solely or jointly, under the CRADA. The agreement shall be negotiated prior to the…
  • FAR 52.227-14 Rights in Data—General.
    … publicly, in any manner and for any purpose, and to have or permit others to do so. (b) Allocation of rights. (1) Except as provided in paragraph (c) of this clause, the Government shall have unlimited rights in— (i) Data first produced …
  • FAR 52.227-17 Rights in Data—Special Works.
    … publicly, in any manner and for any purpose, and to have or permit others to do so. (b) Allocation of Rights. (1) The Government shall have— (i) Unlimited rights in all data delivered under this contract, and in all data first produced i…
  • FAR 52.227-20 Rights in Data—SBIR Program.
    …in any manner and for any purpose whatsoever, and to have or permit others to do so. (b) Allocation of rights. (1) Except as provided in paragraph (c) of this clause regarding copyright, the Government shall have unlimited rights in— (i) …

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.