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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7 sections with “Estimates of future costs”

  • FAR 7.105 Contents of written acquisition plans.
    …used, explain why. If appropriate, discuss the cost model used to develop life-cycle-cost estimates. (ii) Design-to-cost. Describe the design-to-cost objective(s) and underlying assumptions, including the rationale for quantity, learning-c…
  • FAR 15.404-1 Proposal analysis techniques.
    … rebate arrangements. (v) Comparison of proposed prices with independent Government cost estimates. (vi) Comparison of proposed prices with prices obtained through market research for the same or similar items. (vii) Analysis of data oth…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …es, and, if not, an explanation; (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…
  • FAR 31.205-7 Contingencies.
    …minor unsettled factors in the interest of expediting settlement. (c) In connection with estimates of future costs, contingencies fall into two categories: (1) Those that may arise from presently known and existing conditions, the effects…
  • FAR 2.101 Definitions.
    … they are all the facts that can be reasonably expected to contribute to the soundness of estimates of future costs and to the validity of determinations of costs already incurred. They also include, but are not limited to, such factors as—…
  • DFARS 217.172 Multiyear contracts for supplies.
    …stem being acquired under such contract have been delivered at or within the most current estimates of the program acquisition unit cost or procurement unit cost for such system to determine that current estimates of such unit costs are rea…
  • DFARS 215.404-71-4 Facilities capital employed.
    …d the contractor's commitment to improving productivity. (b) Contract facilities capital estimates. The contracting officer shall estimate the facilities capital cost of money and capital employed using— (1) An analysis of the appropriate…

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.