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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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644 sections with “B&P costs”: the first 40

  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …opment, defined in this subsection. Basic research, (See 2.101). Bid and proposal (B&P) costs means the costs incurred in preparing, submitting, and supporting bids and proposals (whether or not solicited) on potential Government or non-G…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …ractor 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 preceding fiscal year. In the case of a contractor that has no product division…
  • FAR 31.201-6 Accounting for unallowable costs.
    (a) Costs that are expressly unallowable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs, shall be identified and excluded from any billing, claim, or proposal applicable to a Gove…
  • 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…
  • FAR 31.205-1 Public relations and advertising costs.
    …splays, outdoor advertising, radio, and television. (c) Public relations and advertising costs include the costs of media time and space, purchased services performed by outside organizations, as well as the applicable portion of salaries,…
  • FAR 31.205-12 Economic planning costs.
    Economic planning costs are the costs of general long-range management planning that is concerned with the future overall development of the contractor's business and that may take into account the eventual possibility of economic dislocati…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    (a) Aggregate costs incurred on activities designed to improve working conditions, employer-employee relations, employee morale, and employee performance (less income generated by these activities) are allowable, subject to the limitations …
  • FAR 31.205-15 Fines, penalties, and mischarging costs.
    (a) Costs of fines and penalties resulting from violations of, or failure of the contractor to comply with, Federal, State, local, or foreign laws and regulations, are unallowable except when incurred as a result of compliance with specific…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    (a) Definitions. As used in this subsection— Costs of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs; e.g., property taxes, insurance, and depreciation. Facilities means pl…
  • FAR 31.205-21 Labor relations costs.
    (a) Costs incurred in maintaining satisfactory relations between the contractor and its employees (other than those made unallowable in paragraph (b) of this section), including costs of shop stewards, labor management committees, employee …
  • FAR 31.205-22 Lobbying and political activity costs.
    (a) Costs associated with the following activities are unallowable: (1) Attempts to influence the outcomes of any Federal, State, or local election, referendum, initiative, or similar procedure, through in kind or cash contributions, endor…
  • FAR 31.205-26 Material costs.
    (a) Material costs include the costs of such items as raw materials, parts, subassemblies, components, and manufacturing supplies, whether purchased or manufactured by the contractor, and may include such collateral items as inbound transpo…
  • FAR 31.205-30 Patent costs.
    (a) The following patent costs are allowable to the extent that they are incurred as requirements of a Government contract (but see 31.205-33): (1) Costs of preparing invention disclosures, reports, and other documents. (2) Costs for sear…
  • FAR 31.205-31 Plant reconversion costs.
    Plant reconversion costs are those incurred in restoring or rehabilitating the contractor's facilities to approximately the same condition existing immediately before the start of the Government contract, fair wear and tear excepted. Reconv…
  • FAR 31.205-33 Professional and consultant service costs.
    …s, evaluations, liaison with Government officials, or other forms of representation. (b) Costs of professional and consultant services are allowable subject to this paragraph and paragraphs (c) through (f) of this subsection when reasonabl…
  • FAR 31.205-34 Recruitment costs.
    (a) Subject to paragraph (b) of this subsection, the following costs are allowable: (1) Costs of help-wanted advertising. (2) Costs of operating an employment office needed to secure and maintain an adequate labor force. (3) Costs of ope…
  • FAR 31.205-35 Relocation costs.
    (a) Relocation costs are costs incident to the permanent change of assigned work location (for a period of 12 months or more) of an existing employee or upon recruitment of a new employee. The following types of relocation costs are allowab…
  • FAR 31.205-36 Rental costs.
    …dification (FASB ASC) 840, Leases. (See 31.205-11 for Capital Leases.) (b) The following costs are allowable: (1) Rental costs under operating leases, to the extent that the rates are reasonable at the time of the lease decision, after co…
  • FAR 31.205-38 Selling costs.
    …s or services, some of which are covered specifically in other subsections of 31.205. The costs of any selling efforts other than those addressed in this cost principle are unallowable. (b) Selling activity includes the following broad cat…
  • FAR 31.205-42 Termination costs.
    Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost principles peculiar to termination situation…
  • FAR 31.205-43 Trade, business, technical, and professional activity costs.
    The following types of costs are allowable: (a) Memberships in trade, business, technical, and professional organizations. (b) Subscriptions to trade, business, professional, or other technical periodicals. (c) When the principal purpose…
  • FAR 31.205-46 Travel costs.
    (a) Costs for transportation, lodging, meals, and incidental expenses. (1) Costs incurred by contractor personnel on official company business are allowable, subject to the limitations contained in this subsection. Costs for transportation …
  • FAR 31.205-47 Costs related to legal and other proceedings.
    (a) Definitions. As used in this subsection— Costs include, but are not limited to, administrative and clerical expenses; the costs of legal services, whether performed by in-house or private counsel; the costs of the services of accountan…
  • FAR 42.703-2 Certificate of indirect costs.
    …accepted and no agreement shall be made to establish final indirect cost rates unless the costs have been certified by the contractor. (b) Waiver of certification. (1) The agency head, or designee, may waive the certification requirement w…
  • FAR 42.801 Notice of intent to disallow costs.
    …ng the contract may issue the contractor a written notice of intent to disallow specified costs incurred or planned for incurrence. However, before issuing the notice, the contracting officer responsible for administering the contract shall…
  • FAR 42.803 Disallowing costs after incurrence.
    …ment portion of fixed-price contracts, letter contracts that provide for reimbursement of costs, and time-and-material and labor-hour contracts provide for disallowing costs during the course of performance after the costs have been incurre…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    As prescribed in 16.603-4(c), insert the following clause: Payments of Allowable Costs Before Definitization (DEC 2002) (a) Reimbursement rate. Pending the placing of the definitive contract referred to in this letter contract, the Govern…
  • FAR 52.242-1 Notice of Intent To Disallow Costs.
    …ntract providing for price redetermination is contemplated: Notice of Intent To Disallow Costs (APR 1984) (a) Notwithstanding any other clause of this contract— (1) The Contracting Officer may at any time issue to the Contractor a writte…
  • FAR 52.242-4 Certification of Final Indirect Costs.
    … prescribed in 42.703-2(f), insert the following clause: Certification of Final Indirect Costs (JAN 1997) (a) The Contractor shall— (1) Certify any proposal to establish or modify final indirect cost rates; (2) Use the format in paragra…
  • DFARS 219.7104 Developmental assistance costs eligible for reimbursement or credit.
    …inistration of the mentor firm's subcontracts. The mentor firm must accumulate and charge costs associated with the latter in accordance with its approved accounting practices. Mentor firm costs that are eligible for reimbursement are set f…
  • DFARS 231.205-70 External restructuring costs.
    …n— (1) Prescribes policies and procedures for allowing contractor external restructuring costs when savings would result for DoD; and (2) Implements 10 U.S.C. 3761. (b) Definitions. As used in this section: (1) Business combination mean…
  • DFARS 246.470-1 Assessment of additional costs.
    … the quality assurance representative (QAR) may believe that the assessment of additional costs is warranted. If so, the representative shall recommend that the contracting officer take the necessary action and provide a recommendation as t…
  • DFARS 249.501-70 Special termination costs.
    (a) The clause at 252.249-7000, Special Termination Costs, may be used in an incrementally funded contract when its use is approved by the agency head. (b) The clause is authorized when— (1) The contract term is 2 years or more; (2) The …
  • DFARS 252.249-7000 Special termination costs.
    As prescribed in 249.501-70, use the following clause: Special Termination Costs (DEC 1991) (a) Definition. Special termination costs, as used in this clause, means only costs in the following categories as defined in part 31 of the Feder…
  • 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 cost…
  • FAR 31.205-14 Entertainment costs.
    Costs of amusement, diversions, social activities, and any directly associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities are unallowable. Costs made specifically unallowable und…
  • FAR 31.205-25 Manufacturing and production engineering costs.
    (a) The costs of manufacturing and production engineering effort as described in (1) through (4) below are all allowable: (1) Developing and deploying new or improved materials, systems, processes, methods, equipment, tools and techniques …
  • FAR 31.205-27 Organization costs.
    … are unallowable. Such expenditures include but are not limited to incorporation fees and costs of attorneys, accountants, brokers, promoters and organizers, management consultants and investment counselors, whether or not employees of the …
  • FAR 31.205-44 Training and education costs.
    Costs of training and education that are related to the field in which the employee is working or may reasonably be expected to work are allowable, except as follows: (a) Overtime compensation for training and education is unallowable. (b…
  • FAR 49.303-4 Adjustment of indirect costs.
    …lause at 52.216-7, Allowable Cost and Payment, and it appears that adjustment of indirect costs will unduly delay final settlement, the TCO, after obtaining information from the appropriate audit agency, may agree with the contractor to— (…

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.