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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10 sections with “Government capital expense”

  • 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…
  • 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 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 52.216-7 Allowable Cost and Payment.
    …sert the following clause: Allowable Cost and Payment (AUG 2018) (a) Invoicing. (1) The Government will make payments to the Contractor when requested as work progresses, but (except for small business concerns) not more often than once e…
  • FAR 52.232-12 Advance Payments.
    …may be made only by check of the Contractor countersigned by the Contracting Officer or a Government countersigning agent designated in writing by the Contracting Officer. (c) Use of funds. The Contractor may withdraw funds from the specia…
  • FAR 23.200 Scope.
    …r using an energy savings performance contract to obtain energy-efficient technologies at Government facilities without Government capital expense. (b) This subpart applies to acquisitions in the United States and its outlying areas. Agenc…
  • FAR 31.205-11 Depreciation.
    …it until notification of final acceptance of all deliverable items on all open negotiated Government contracts. (c) For contracts to which 48 CFR 9904.409 is not applied, except as indicated in paragraphs (g) and (h) of this subsection, al…
  • FAR 31.105 Construction and architect-engineer contracts.
    …cost with organizations other than educational institutions (see 31.104), State and local governments (see 31.107), and nonprofit organizations except those exempted under OMB Uniform Guidance at 2 CFR part 200, appendix VIII (see 31.108) f…
  • FAR 52.241-10 Termination Liability.
    …se substantially the same as the following: Termination Liability (FEB 1995) (a) If the Government discontinues utility service under this contract before completion of the facilities cost recovery period specified in paragraph (b) of thi…
  • FAR 49.202 Profit.
    …of risk assumed; (5) Inventive and developmental contributions, and cooperation with the Government and other contractors in supplying technical assistance; (6) Character of the business, including the source and nature of materials and t…

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.