SpendQueryBeta

48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

36 sections with “CAS coverage”

  • FAR 30.201-2 Types of CAS coverage.
    See 48 CFR 9903.201-2.
  • 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 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 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 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 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 31.205-6 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 31.205-19 Insurance and indemnification.
    …ider the insurance as purchased insurance. (c) Whether or not the contract is subject to CAS, self-insurance charges are allowable subject to paragraph (e) of this subsection and the following limitations: (1) The contractor shall measure…
  • 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 30.202-6 Responsibilities.
    …e contracting officer is responsible for determining when a proposed contract may require CAS coverage and for including the appropriate notice in the solicitation. The contracting officer must then ensure that the offeror has made the requ…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …ition Regulation Supplement (DFARS) 215.402(a)(i), 215.404-1(b), and 234.7002(e). (2) In cases in which uncertified cost data is required, the information shall be provided in the form in which it is regularly maintained by the Offeror or …
  • FAR 30.201 Contract requirements.
    …ribes the rules for determining whether a proposed contract or subcontract is exempt from CAS. Negotiated contracts not exempt in accordance with 48 CFR 9903.201-1(b) shall be subject to CAS. A CAS-covered contract may be subject to either …
  • FAR 33.104 Protests to GAO.
    … requested by the protester. (iii) At least 5 days prior to the filing of the report, in cases in which the protester has filed a request for specific documents, the agency shall provide to all parties and the GAO a list of those documents…
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …s and subcontracts that are subject to full coverage under the Cost Accounting Standards (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 …
  • FAR 28.301 Policy.
    …nces: (a)(1) The Government requires any contractor subject to Cost Accounting Standard (CAS) 416 (48 CFR 9004.416) to obtain insurance, by purchase or self-coverage, for the perils to which the contractor is exposed, except when (i) the G…
  • FAR 52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
    …sewhere in this contract are established procedures for reporting the information; in the case of the Department of Defense, the Contractor shall report to the website at https://dibnet.dod.mil. For indefinite delivery contracts, the Contra…
  • DFARS 202.101 Definitions.
    … doubt that the electronic part is authentic. Tiered evaluation of offers, also known as cascading evaluation of offers, means a procedure used in negotiated acquisitions, when market research is inconclusive for justifying limiting compet…
  • DFARS 228.370-2 General.
    …tion for foreign military sales (FMS) contracts at 228.371(b)(1)(iii) only applies to FMS cases where the FMS customer has explicitly refused assumption of risk of loss. If the FMS customer has accepted the standard Letter of Offer and Acce…
  • FAR 1.501-3 Exceptions.
    …h as when a new statute must be implemented in a relatively short period of time. In such case, the coverage shall be issued on a temporary basis and shall provide for at least a 30 day public comment period.
  • FAR 28.204-3 Irrevocable letter of credit.
    …f Commerce Publication No. 600, is available from: ICC Books USA, 1212 Avenue of the Americas, 21st Floor, New York, NY 10036; Phone: 212-703-5078; Fax: 212-391-6568; Email: [email protected]; Via the internet at: http://www.uscib.org/ucp-…
  • FAR 31.205-7 Contingencies.
    …osting deals with costs incurred and recorded on the contractor's books. However, in some cases, as for example, terminations, a contingency factor may be recognized when it is applicable to a past period to give recognition to minor unsett…
  • FAR 31.205-22 Lobbying and political activity costs.
    …tate, or local election, referendum, initiative, or similar procedure, through in kind or cash contributions, endorsements, publicity, or similar activities; (2) Establishing, administering, contributing to, or paying the expenses of a pol…
  • FAR 31.205-46 Travel costs.
    …hen an advance agreement under paragraph (c)(3) of this section has been executed. In all cases, travel by contractor-owned, -leased, or -chartered aircraft must be fully documented and justified. For each contractor-owned, -leased, or -cha…
  • FAR 35.013 Insurance.
    … they may be prohibited by State law from expending funds for insurance. When this is the case, see 28.311 for appropriate clause coverage.
  • FAR 50.201 Definitions.
    …cluding financial harm, to a person, property, or entity, in the United States, or in the case of a domestic United States air carrier or a United States-flag vessel (or a vessel based principally in the United States on which United States…
  • FAR 50.206 Solicitation provisions and contract clause.
    …Not Applicable, in solicitations if— (1) The agency consulted with DHS on a questionable case of SAFETY Act applicability to an acquisition in accordance with 50.205-1(a), and after the consultation, the agency has determined that SAFETY A…
  • FAR 52.250-3 SAFETY Act Block Designation/Certification.
    …cluding financial harm, to a person, property, or entity, in the United States, or in the case of a domestic United States air carrier or a United States-flag vessel (or a vessel based principally in the United States on which United States…
  • FAR 52.250-4 SAFETY Act Pre-qualification Designation Notice.
    …cluding financial harm, to a person, property, or entity, in the United States, or in the case of a domestic United States air carrier or a United States-flag vessel (or a vessel based principally in the United States on which United States…
  • FAR 52.250-5 SAFETY Act—Equitable Adjustment.
    …cluding financial harm, to a person, property, or entity, in the United States, or in the case of a domestic United States air carrier or a United States-flag vessel (or a vessel based principally in the United States on which United States…
  • DFARS 222.402-70 Installation support contracts.
    …bor standards application shall be made at the time the solicitation is prepared in those cases where requirements can be identified. Otherwise, the determination shall be made at the time the service call or order is placed against the con…
  • DFARS 228.304 Risk-pooling arrangements.
    DoD has established the National Defense Projects Rating Plan, also known as the Special Casualty Insurance Rating Plan, as a risk-pooling arrangement to minimize the cost to the Government of purchasing the liability insurance listed in FA…
  • DFARS 252.217-7012 Liability and insurance.
    …e Contractor shall, at its own expense, obtain and maintain the following insurance— (i) Casualty, accident, and liability insurance, as approved by the Contracting Officer, insuring the performance of its obligations under paragraph (c) o…

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.