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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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517 sections with “CAS”: the first 40

  • DFARS 232.072-3 Cash flow forecasts.
    (a) A contractor must be able to sustain a sufficient cash flow to perform the contract. When there is doubt regarding the sufficiency of a contractor's cash flow, the contracting officer should require the contractor to submit a cash flow …
  • FAR 50.103-5 Processing cases.
    …ve shall make a thorough investigation to establish the facts necessary to decide a given case. Facts and evidence, including signed statements of material facts within the knowledge of individuals when documentary evidence is lacking, and …
  • DFARS 250.103-5 Processing cases.
    …e month in which the record is prepared. (2) The officer or official responsible for the case shall forward to the contract adjustment board, through departmental channels, the documentation described at PGI 250.103-5. (3) Contract adjust…
  • FAR 28.204-2 Certified or cashiers checks, bank drafts, money orders, or currency.
    Any person required to furnish a bond has an option to furnish a certified or cashier's check, bank draft, Post Office money order, or currency, in an amount equal to the penal sum of the bond, instead of furnishing surety or sureties on th…
  • FAR 30.201-1 CAS applicability.
    …ith 41 U.S.C. 1502(b)(1)(B), the threshold for determining the tentative applicability of CAS at the contract level is the amount set forth in 10 U.S.C. 3702(a)(1)(A), as adjusted for inflation in accordance with 41 U.S.C. 1908.
  • FAR 49.105-3 Termination case file.
    The TCO responsible for negotiating the final settlement shall establish a separate case file for each termination. This file will include memoranda and records of all actions relative to the settlement (see 4.801).
  • FAR 30.201-2 Types of CAS coverage.
    See 48 CFR 9903.201-2.
  • DFARS 225.7704 Acquisitions of products and services from South Caucasus/Central and South Asian (SC/CASA) state in support of operations in Afghanistan.
  • FAR 2.101 Definitions.
    … Funds Transfer (EFT) means any transfer of funds, other than a transaction originated by cash, check, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape, for the purpose of …
  • FAR 17.502-1 General.
    …der; therefore, no written agreement with the servicing agency is required. (b) Business-case analysis requirements for multi-agency contracts and governmentwide acquisition contracts. In order to establish a multi-agency or governmentwide…
  • FAR 22.406-2 Wages, fringe benefits, and overtime.
    …er or mechanic, the contractor may include only the following items: (1) Amounts paid in cash to the laborer or mechanic, or deducted from payments under the conditions set forth in 29 CFR 3.5. (2) Contributions (except those required by …
  • FAR 25.003 Definitions.
    …s wholly the growth, product, or manufacture of a Caribbean Basin country; or (B) In the case of an article that consists in whole or in part of materials from another country, has been substantially transformed in a Caribbean Basin countr…
  • FAR 30.001 Definitions.
    As used in this part— Affected CAS-covered contract or subcontract means a contract or subcontract subject to Cost Accounting Standards (CAS) rules and regulations for which a contractor or subcontractor— (1) Used one cost accounting prac…
  • FAR 30.201-4 Contract clauses.
    …ction is used. (2) The clause at FAR 52.230-2 requires the contractor to comply with all CAS specified in 48 CFR part 9904, to disclose actual cost accounting practices (applicable to CAS-covered contracts only), and to follow disclosed an…
  • FAR 30.201-5 Waiver.
    (a) The head of the agency— (1) May waive the applicability of CAS for a particular contract or subcontract under the conditions listed in paragraph (b) of this subsection; and (2) Must not delegate this waiver authority to any official i…
  • FAR 30.601 Responsibility.
    (a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit, even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related required determinations and f…
  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    … CFAO on the estimated overall impact of a change in cost accounting practice on affected CAS-covered contracts and subcontracts that were awarded based on the previous cost accounting practice; (2) Assists the CFAO in determining whether …
  • FAR 30.605 Processing noncompliances.
    …ract price or cost accumulations, as applicable: (i) A representative sample of affected CAS-covered contracts and subcontracts affected by the noncompliance. (ii) When the noncompliance involves cost accumulation, the change in indirect …
  • FAR 31.201-2 Determining allowability.
    …g requirements: (1) Reasonableness. (2) Allocability. (3) Standards promulgated by the CAS Board, if applicable, otherwise, generally accepted accounting principles and practices appropriate to the circumstances. (4) Terms of the contra…
  • FAR 31.205-6 Compensation for personal services.
    … includes compensation paid or to be paid in the future to employees in the form of— (i) Cash; (ii) Corporate securities, such as stocks, bonds, and other financial instruments (see paragraph (d)(2) of this subsection regarding valuation)…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …proposal costs, are incorporated in their entirety and shall apply as follows— (1) Fully-CAS-covered contracts. Contracts that are fully-CAS-covered shall be subject to all requirements of 48 CFR 9904.420. (2) Modified CAS-covered and non…
  • FAR 32.409-3 Security, supervision, and covenants.
    …under all statutory authorities, but modified requirements applicable to certain specific cases are prescribed in paragraphs (e) through (g) below. (b) The agency shall (1) ensure that the amount of advance payments does not exceed the con…
  • FAR 32.607-2 Deferment of collection.
    …tted with the request: (i) Financial condition. (ii) Contract backlog. (iii) Projected cash receipts and requirements. (iv) The feasibility of immediate payment of the debt. (v) The probable effect on operations of immediate payment in…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …cent of which is owned and controlled by one or more service-disabled veterans or, in the case of any publicly owned business, not less than 51 percent of the stock of which is owned by one or more service-disabled veterans; and (ii) The m…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …ds its small business and small disadvantaged business subcontracting goals. (A) In most cases, the appropriate Contractor is the Contractor that awarded the subcontract to the ANC or Indian tribe. (B) If the ANC or Indian tribe designate…
  • FAR 52.222-41 Service Contract Labor Standards.
    …een job classifications based on the skill required and the duties performed. (B) In the case of a contract modification, an exercise of an option, or extension of an existing contract, or in any other case where a Contractor succeeds a co…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    …rowth, product, or manufacture of Bahrain, Morocco, Oman, Panama, or Peru; or (2) In the case of an article that consists in whole or in part of materials from another country, has been substantially transformed in Bahrain, Morocco, Oman, …
  • FAR 52.225-5 Trade Agreements.
    …s wholly the growth, product, or manufacture of a Caribbean Basin country; or (B) In the case of an article that consists in whole or in part of materials from another country, has been substantially transformed in a Caribbean Basin countr…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    …s wholly the growth, product, or manufacture of a Caribbean Basin country; or (2) In the case of a construction material that consists in whole or in part of materials from another country, has been substantially transformed in a Caribbean…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …State nonprofit organization statute. Practical application means to manufacture, in the case of a composition of product; to practice, in the case of a process or method; or to operate, in the case of a machine or system; and, in each cas…
  • FAR 52.227-13 Patent Rights—Ownership by the Government.
    …ced with recognized characteristics. Practical application, means to manufacture, in the case of a composition or product; to practice, in the case of a process or method; or to operate, in the case of a machine or system; and, in each cas…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …rt and provide the requested information in order to determine Cost Accounting Standards (CAS) requirements applicable to any resultant contract. If the offeror is an educational institution, Part II does not apply unless the contemplated …
  • FAR 52.230-2 Cost Accounting Standards.
    …ed herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts Only) By submission of a Disclosure Statement, disclose in writing the Contractor's cost accounting practices as required by 48 …
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …, in effect on the date of award of this contract as indicated in 48 CFR part 9904. (2) (CAS-covered Contracts Only) If it is a business unit of a company required to submit a Disclosure Statement, disclose in writing its cost accounting p…
  • FAR 52.230-4 Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.
    …e of award of this contract, as indicated in 48 CFR 9904. (2) (Cost Accounting Standard (CAS)-covered Contracts Only). If it is a business unit of a company required to submit a Disclosure Statement, disclose in writing its cost accounting…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …ed herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts only). If a business unit of an educational institution (defined as an institution of higher education in the OMB Uniform Guidan…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …ing Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the steps outlined in paragraphs (b) through (i) and (k) through (n) of this clause: …
  • DFARS 215.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    …403-1(b). (ii) Submission of certified cost or pricing data shall not be required in the case of a contract, subcontract, or modification of a contract or subcontract to the extent such data relates to an indirect offset. (c) Standards fo…
  • DFARS 215.404-71-4 Facilities capital employed.
    …pital cost of money and capital employed using— (1) An analysis of the appropriate Forms CASB-CMF and cost of money factors (48 CFR 9904.414 and FAR 31.205-10); and (2) DD Form 1861, Contract Facilities Capital Cost of Money. (c) Use of …
  • DFARS 217.7406 Contract clauses.
    (a) Use the clause at FAR 52.216-24, Limitation of Government Liability, in— (1) All UCAs; (2) Solicitations associated with UCAs; (3) Basic ordering agreements; (4) Indefinite-delivery contracts; (5) Any other type of contract providi…

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.