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 “Expenditures not identified”

  • DFARS 252.225-7005 Identification of Expenditures in the United States.
    As prescribed in 225.1103(1), use the following clause: Identification of Expenditures In The United States (JUN 2005) (a) Definition. United States, as used in this clause, means the 50 States, the District of Columbia, and outlying area…
  • FAR 2.101 Definitions.
    …jor system if— (1) The Department of Defense is responsible for the system and the total expenditures for research, development, test, and evaluation for the system are estimated to be more than $185 million based on Fiscal Year 2014 const…
  • FAR 52.232-12 Advance Payments.
    …e under the terms of this contract, or for borrowings; (13) Make or covenant for capital expenditures exceeding $___ in total; (14) Permit its net current assets, computed in accordance with generally accepted accounting principles, to be…
  • FAR 4.606 Reporting Data.
    …change activity). (8) Revenue generating arrangements (i.e., concessions). (9) Training expenditures not issued as orders or contracts. (10) Interagency agreements other than inter-agency acquisitions required to be reported at 4.606(a)(…
  • FAR 15.404-1 Proposal analysis techniques.
    …dependent Government cost estimates by technical personnel; and (E) Forecasts of planned expenditures. (iv) Verification that the offeror's cost submissions are in accordance with the contract cost principles and procedures in part 31 and…
  • DFARS 252.228-7001 Ground and Flight Risk.
    …ed under the contract. (5) The Contracting Officer will make an equitable adjustment for expenditures made in performing the obligations under this paragraph (g). (h) Contractor's share of loss. (1) The Contractor's share of loss or dama…
  • DFARS 252.229-7006 Value Added Tax Exclusion (United Kingdom)
    …31, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”). By executing this contract, the Contracting Officer certifies that these supplies or services are being purchase…

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.