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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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140 sections with “Government's unit acquisition cost”: the first 40

  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    (a) In pricing FMS contracts where non-U.S. Government prices as described in 225.7303-1 do not exist, except as provided in 225.7303-5, recognize the reasonable and allocable costs of doing business with a foreign government or internation…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …e proceedings. Fraud means — (1) Acts of fraud or corruption or attempts to defraud the Government or to corrupt its agents; (2) Acts which constitute a cause for debarment or suspension under 9.406-2(a) and 9.407-2(a); and (3) Acts whi…
  • FAR 35.014 Government property and title.
    (a) The requirements in part 45 for establishing and maintaining control over Government property apply to all R&D contracts. (b) In implementing 31 U.S.C. 6306, and unless an agency head provides otherwise, the policies in subparagraphs (…
  • FAR 48.104-2 Sharing acquisition savings.
    …d end items on contracts of the contracting office accepting the VECP. The sharing rates (Government/contractor) for net acquisition savings for supplies and services are based on the type of contract, the value engineering clause or altern…
  • FAR 52.209-4 First Article Approval—Government Testing.
    …s prescribed in 9.308-2 (a) and (b), insert the following clause: First Article Approval—Government Testing (SEP 1989) [Contracting Officer shall insert details] (a) The Contractor shall deliver __ units(s) of Lot/Item __ within __ calen…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …residing in or transiting through its information system.) (ii) 52.209-6, Protecting the Government's Interest When Subcontracting with Contractors Debarred, Suspended, Proposed for Debarment, or Voluntarily Excluded (JAN 2025) (Applies to…
  • FAR 52.215-1 Instructions to Offerors—Competitive Acquisition.
    …dresses if available) of persons authorized to negotiate on the offeror's behalf with the Government in connection with this solicitation; and (v) Name, title, and signature of person authorized to sign the proposal. Proposals signed by an…
  • FAR 52.230-2 Cost Accounting Standards.
    …ial, the Disclosure Statement shall be protected and shall not be released outside of the Government. (2) Follow consistently the Contractor's cost accounting practices in accumulating and reporting contract performance cost data concernin…
  • FAR 52.230-4 Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.
    …the Disclosure Statement shall be protected and shall not be released outside of the U.S. Government. (3)(i) Follow consistently the Contractor's cost accounting practices. A change to such practices may be proposed, however, by either the…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …ial, the Disclosure Statement shall be protected and shall not be released outside of the Government. (2) Follow consistently the Contractor's cost accounting practices in accumulating and reporting contract performance cost data concernin…
  • FAR 52.245-1 Government Property.
    As prescribed in 45.107(a), insert the following clause: Government Property (SEP 2021) (a) Definitions. As used in this clause— Cannibalize means to remove parts from Government property for use or for installation on other Government p…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …and Valuation, as prescribed in 211.274-5(a). (B) Use the clause at 252.211-7008, Use of Government-Assigned Serial Numbers, as prescribed in 211.274-5(b). (vi) Part 215—Contracting by Negotiation. (A) Use the provision at 252.215-7003, R…
  • DFARS 227.7103-5 Government rights.
    The standard license rights that a licensor grants to the Government are unlimited rights, government purpose rights, or limited rights. Those rights are defined in the clause at 252.227-7013, Rights in Technical Data—Other Than Commercial …
  • DFARS 245.302 Contracts with foreign governments or international organizations.
    (1) General. (i) Approval. A contractor may use Government property on work for foreign governments and international organizations only when approved in writing by the contracting officer having cognizance of the property. The contracting…
  • DFARS 252.215-7015 Program Should-Cost Review.
    … in 215.408(8), use the following clause: Program Should-Cost Review (NOV 2019) (a) The Government has the right to perform a program should-cost review, as described in Federal Acquisition Regulation (FAR) 15.407-4(b). The review may be …
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …rt functions away from the close proximity of, and do not reside with, U.S. Armed Forces. Government-furnished support to non-CAAF is typically limited to force protection, emergency medical care, and basic human needs (e.g., bottled water,…
  • DFARS 252.227-7025 Limitations on the Use or Disclosure of Government-Furnished Information Marked with Restrictive Legends.
    …(4), or 227.7203-6(d), use the following clause: Limitations on the Use or Disclosure of Government-Furnished Information Marked With Restrictive Legends (JAN 2025) (a) Definitions. As used in this clause— (1) For contracts in which the …
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    As prescribed in 245.107(4), use the following clause: Management and Reporting of Government Property (Jan 2024) (a) Definitions. As used in this clause— As is means that the Government makes no warranty with respect to the serviceabili…
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …ial, the Disclosure Statement shall be protected and shall not be released outside of the Government. (3)(i) Follow consistently the Contractor's cost accounting practices. A change to such practices may be proposed, however, by either the…
  • DFARS 211.274-3 Policy for valuation.
    (a) It is DoD policy that contractors shall be required to identify the Government's unit acquisition cost for all deliverable end items to which item unique identification applies. (b) The Government's unit acquisition cost is— (1) For f…
  • DFARS 252.211-7003 Item Unique Identification and Valuation.
    …identifier means a code that is uniquely assigned to an enterprise by an issuing agency. Government's unit acquisition cost means— (1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at…
  • FAR 1.102 Statement of guiding principles for the Federal Acquisition System.
    …lfill public policy objectives. (c) The Acquisition Team consists of all participants in Government acquisition including not only representatives of the technical, supply, and procurement communities but also the customers they serve, and…
  • FAR 12.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …nance, as prescribed in 4.1105(b). (3) Insert the provision at 52.204-16, Commercial and Government Entity Code Reporting, as prescribed in 4.1804(a). (4) Insert the clause at 52.204-18, Commercial and Government Entity Code Maintenance, …
  • FAR 1.102-2 Performance standards.
    …t or service. (3) When selecting contractors to provide products or perform services the Government will use contractors who have a track record of successful past performance or who demonstrate a current superior ability to perform. (4) …
  • FAR 2.101 Definitions.
    … funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evalu…
  • FAR 5.202 Exceptions.
    …l and compelling urgency precludes competition to the maximum extent practicable) and the Government would be seriously injured if the agency complies with the time periods specified in 5.203; (3) The proposed contract action is one for wh…
  • FAR 7.503 Policy.
    (a) Contracts shall not be used for the performance of inherently governmental functions. (b) Agency decisions which determine whether a function is or is not an inherently governmental function may be reviewed and modified by appropriate …
  • FAR 9.406-1 General.
    …spending and debarring official's responsibility to determine whether debarment is in the Government's interest. The suspending and debarring official may, in the public interest, debar a contractor for any of the causes in 9.406-2, using t…
  • FAR 14.404-1 Cancellation of invitations after opening.
    …ired; (4) The invitation did not provide for consideration of all factors of cost to the Government, such as cost of transporting Government-furnished property to bidders' plants; (5) Bids received indicate that the needs of the Governmen…
  • FAR 15.102 Oral presentations.
    (a) Oral presentations by offerors as requested by the Government may substitute for, or augment, written information. Use of oral presentations as a substitute for portions of a proposal can be effective in streamlining the source selectio…
  • FAR 15.305 Proposal evaluation.
    …mbursement basis, evaluations shall include a cost realism analysis to determine what the Government should realistically expect to pay for the proposed effort, the offeror's understanding of the work, and the offeror's ability to perform t…
  • FAR 15.306 Exchanges with offerors after receipt of proposals.
    …ions and award without discussions. (1) Clarifications are limited exchanges, between the Government and offerors, that may occur when award without discussions is contemplated. (2) If award will be made without conducting discussions, off…
  • FAR 15.404-1 Proposal analysis techniques.
    …t an appropriate analysis is performed. (6) Recommendations or conclusions regarding the Government's review or analysis of an offeror's or contractor's proposal shall not be disclosed to the offeror or contractor without the concurrence o…
  • FAR 15.404-4 Profit.
    …al. This subsection prescribes policies for establishing the profit or fee portion of the Government prenegotiation objective in price negotiations based on cost analysis. (1) Profit or fee prenegotiation objectives do not necessarily repr…
  • FAR 16.504 Indefinite-quantity contracts.
    …finite quantity, within stated limits, of supplies or services during a fixed period. The Government places orders for individual requirements. Quantity limits may be stated as number of units or as dollar values. (1) The contract must req…
  • FAR 16.505 Ordering.
    …all not be used unless the particular brand-name, product, or feature is essential to the Government's requirements and market research indicates other companies' similar products, or products lacking the particular feature, do not meet, or…
  • FAR 17.802 Policy.
    …(1) A service platform for conducting reverse auctions may be provided by a commercial or Government entity. (2) While some reverse auction service providers are paid directly by the Government for reverse auction services, other providers…
  • FAR 19.505 Limitations on subcontracting and nonmanufacturer rule.
    …pt construction), the concern will not pay more than 50 percent of the amount paid by the Government for contract performance to subcontractors that are not similarly situated entities. Any work that a similarly situated entity further subc…
  • FAR 31.205-6 Compensation for personal services.
    …re otherwise allowable, the costs are reasonable unless, as applied to work in performing Government contracts, the costs are unwarranted by the character and circumstances of the work or discriminatory against the Government. The applicati…
  • FAR 31.205-42 Termination costs.
    … equipment is not reasonably capable of use in the other work of the contractor; (2) The Government's interest is protected by transfer of title or by other means deemed appropriate by the contracting officer; and (3) The loss of useful v…

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.