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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9 sections with “Collateral costs”

  • FAR 52.248-1 Value Engineering.
    … additional orders, and funding of subsequent year requirements on a multiyear contract. Collateral costs, as used in this clause, means agency cost of operation, maintenance, logistic support, or Government-furnished property. Collateral…
  • FAR 52.248-3 Value Engineering—Construction.
    … realized from accepted VECP's, in accordance with paragraph (f) below. (b) Definitions. Collateral costs, as used in this clause, means agency costs of operation, maintenance, logistic support, or Government-furnished property. Collatera…
  • FAR 48.001 Definitions.
    … additional orders, and funding of subsequent year requirements on a multiyear contract. Collateral costs means agency costs of operation, maintenance logistic support, or Government-furnished property. Collateral savings means those meas…
  • FAR 31.205-26 Material costs.
    …uring supplies, whether purchased or manufactured by the contractor, and may include such collateral items as inbound transportation and in-transit insurance. In computing material costs, the contractor shall consider reasonable overruns, s…
  • FAR 31.205-33 Professional and consultant service costs.
    … trip reports indicating persons visited and subjects discussed, minutes of meetings, and collateral memoranda and reports.
  • FAR 48.103 Processing value engineering change proposals.
    …f the Government: (1) The decision to accept or reject a VECP. (2) The determination of collateral costs or collateral savings. (3) The decision as to which of the sharing rates applies when Alternate II of the clause at 52.248-1, Value …
  • DFARS 204.7104-1 Criteria for establishing.
    … (ii) Are to be packaged in different sizes, each represented by its own NSN; (iii) Have collateral costs, such as packaging costs, but those costs are not a part of the unit price of the contract line item; (iv) Have different delivery d…
  • FAR 48.104-2 Sharing acquisition savings.
    …entive contracts, the contractor's share of concurrent and future contract savings and of collateral savings shall be paid as a separate firm-fixed-price line item on the instant contract. (5) Within 3 months after concurrent contracts hav…
  • FAR 48.104-4 Sharing alternative—no-cost settlement method.
    …oncurrent contracts placed with other sources, savings from all future contracts, and all collateral savings. Use of this method must be by mutual agreement of both parties for individual VECPs.

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.