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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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142 sections with “Costs to Complete”: the first 40

  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    …iced contracts and subcontracts. (ii) For unilateral changes, the increased or decreased costs to the Government for each of the following groups: (A) Fixed-price contracts and subcontracts. (B) Flexibly-priced contracts and subcontracts…
  • FAR 49.603-4 Cost-reimbursement contracts—complete termination, with settlement limited to fee.
    … the Contractor on account of its fee under the contract. (3) The Contractor's allowable costs under the contract will be paid under the terms and conditions of the contract and parts 31 and 49 of the Federal Acquisition Regulation. [Inse…
  • 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 33.104 Protests to GAO.
    …y period. The report shall explain the reasons why the GAO's recommendation, exclusive of costs, has not been followed by the agency. (h) Award of costs. (1) If the GAO determines that a solicitation for a contract, a proposed award, or an…
  • FAR 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost.
    …nt of cost-reimbursement contracts that are completely terminated, if settlement includes costs.] (a) This supplemental agreement settles the settlement proposal resulting from the Notice of Termination dated __________________. (b) The p…
  • 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 32.503-6 Suspension or reduction of payments.
    … the following actions, as necessary, to avoid or correct overpayment: (1) Eliminate the costs of the excessive inventory from the costs eligible for progress payments, with appropriate reduction in progress payments outstanding. (2) Appl…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …s clause shall be identified as such in a modification to this contract. (b) Definition. Costs, as used in this clause, means allowable costs in accordance with part 31 of the Federal Acquisition Regulation (FAR) in effect on the date of t…
  • FAR 52.232-16 Progress Payments.
    …the Government will compute each progress payment as 80 percent of the Contractor's total costs incurred under this contract whether or not actually paid, plus financing payments to subcontractors (see paragraph (j) of this clause), less th…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …h (d) of this section. See paragraph (d)(2) of this section. (2)(i) Insert the amount of costs incurred as of the date the contractor submits a qualifying proposal, such as under an undefinitized contract action, (excluding facilities capi…
  • FAR 2.101 Definitions.
    …not indicate the accuracy of the prospective contractor's judgment about estimated future costs or projections, they do include the data forming the basis for that judgment. Cost or pricing data are more than historical accounting data; the…
  • FAR 15.404-1 Proposal analysis techniques.
    …etermine cost realism, and the application of judgment to determine how well the proposed costs represent what the cost of the contract should be, assuming reasonable economy and efficiency. (2) The Government may use various cost analysis…
  • FAR 15.404-2 Data to support proposal analysis.
    …ued. (2) The contracting officer shall not request a separate preaward audit of indirect costs unless the information already available from an existing audit, completed within the preceding 12 months, is considered inadequate for determin…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …anation; (9) The following statement: This proposal reflects our estimates and/or actual costs as of this date and conforms with the instructions in FAR 15.403-5(b)(1) and Table 15-2. By submitting this proposal, we grant the Contracting O…
  • FAR 25.003 Definitions.
    …or components purchased by the contractor, the acquisition cost, including transportation costs to the place of incorporation into the end product or construction material (whether or not such costs are paid to a domestic firm), and any app…
  • FAR 31.001 Definitions.
    …od is also known as the unit credit cost method without salary projection.) Accumulating costs means collecting cost data in an organized manner, such as through a system of accounts. Actual cash value means the cost of replacing damaged …
  • FAR 42.708 Quick-closeout procedure.
    …r responsible for contract closeout shall negotiate the settlement of direct and indirect costs for a specific contract, task order, or delivery order to be closed, in advance of the determination of final direct costs and indirect rates se…
  • FAR 49.112-1 Partial payments.
    …ed under 49.108-4; (3) 90 percent of the direct cost of termination inventory, including costs of raw materials, purchased parts, supplies, and direct labor; (4) 90 percent of other allowable costs (including settlement expense and manufa…
  • FAR 49.206-2 Bases for settlement proposals.
    … for settlement proposals is preferred. Under this basis, the contractor may propose only costs allocable to the terminated portion of the contract, and the settlement proposal must itemize separately— (i) Metals, raw materials, purchased …
  • FAR 50.103-4 Facts and evidence.
    …mation: (1) A statement and evidence of the contractor's original breakdown of estimated costs, including contingency allowances, and profit. (2) A statement and evidence of the contractor's present estimate of total costs under the contr…
  • FAR 52.203-12 Limitation on Payments to Influence Certain Federal Transactions.
    …re form. (f) Cost allowability. Nothing in this clause makes allowable or reasonable any costs which would otherwise be unallowable or unreasonable. Conversely, costs made specifically unallowable by the requirements in this clause will no…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …emnify the Government and its officers, employees and agents against liability, including costs, for actual or alleged direct or contributory infringement of, or inducement to infringe, any United States or foreign patent, trademark or copy…
  • FAR 52.214-28 Subcontractor Certified Cost or Pricing Data—Modifications—Sealed Bidding.
    …y for any modification to this contract involving aggregate increases and/or decreases in costs, plus applicable profits, expected to exceed the threshold for submission of certified cost or pricing data in Federal Acquisition Regulation (F…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …d under this contract exceed any ceiling price included in the contract. (b) Definition. Costs, as used in this clause, means allowable costs in accordance with part 31 of the Federal Acquisition Regulation (FAR) in effect on the date of t…
  • FAR 52.216-7 Allowable Cost and Payment.
    …yment office is not compelled to make payment by the specified due date. (b) Reimbursing costs. (1) For the purpose of reimbursing allowable costs (except as provided in paragraph (b)(2) of the clause, with respect to pension, deferred pro…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …s clause shall be identified as such in a modification to this contract. (b) Definition. Costs, as used in this clause, means allowable costs in accordance with part 31 of the Federal Acquisition Regulation (FAR) in effect on the date of t…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …fferor's planned subcontracting in support of the specific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract. Master subcontracting plan means a subcontracting p…
  • FAR 52.222-50 Combating Trafficking in Persons.
    … abuse of the legal process. Recruitment fees means fees of any type, including charges, costs, assessments, or other financial obligations, that are associated with the recruiting process, regardless of the time, manner, or location of im…
  • FAR 52.225-9 Buy American—Construction Materials.
    …or components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorporation into the construction material (whether or not such costs are paid to a domestic firm), and any applicable duty (w…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    …or components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorporation into the construction material (whether or not such costs are paid to a domestic firm), and any applicable duty (w…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …)(3) in place of paragraph (i)(3) of the basic clause: (i)(3) After payment of patenting costs, licensing costs, payments to inventors, and other expenses incidental to the administration of subject inventions, the balance of any royalties…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …r which a Contractor or subcontractor— (1) Used one cost accounting practice to estimate costs and a changed cost accounting practice to accumulate and report costs under the contract or subcontract; or (2) Used a noncompliant practice fo…
  • FAR 52.232-12 Advance Payments.
    …ds from the special account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determination…
  • FAR 52.245-1 Government Property.
    …endor or supplier, so as to ensure the proper allocability and allowability of associated costs. (iii) Records of Government property. The Contractor shall create and maintain records of all Government property accountable to the contract,…
  • FAR 52.247-60 Guaranteed Shipping Characteristics.
    … packed or packaged separately. This information will be used to determine transportation costs for evaluation purposes. If the offeror does not furnish sufficient data in subparagraph (a)(1) of this clause, to permit determination by the G…
  • FAR 52.248-1 Value Engineering.
    …nits affected by the VECP, less the Contractor's allowable development and implementation costs; (2) Concurrent contract savings, which are net reductions in the prices of other contracts that are definitized and ongoing at the time the VE…
  • FAR 52.249-2 Termination for Convenience of the Government (Fixed-Price).
    …ed amount, whether under this paragraph (f) or paragraph (g) of this clause, exclusive of costs shown in subparagraph (g)(3) of this clause, may not exceed the total contract price as reduced by (1) the amount of payments previously made an…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …Contractor and the Contracting Officer fail to agree in whole or in part on the amount of costs and/or fee to be paid because of the termination of work, the Contracting Officer shall determine, on the basis of information available, the am…
  • DFARS 215.404-71-4 Facilities capital employed.
    …ng 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 capital employed which is carried forward to DD Form …
  • DFARS 217.172 Multiyear contracts for supplies.
    …lation provisions in the contract do not include consideration of recurring manufacturing costs of the contractor associated with the production of unfunded units to be delivered under the contract; (4) The contract provides that payments …

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.