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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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183 sections with “Incurred cost”: the first 40

  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …ncentive contracts and subcontracts where the price is not adjusted based on actual costs incurred (FAR Subpart 16.4); (3) Orders issued under indefinite-delivery contracts and subcontracts where final payment is not based on actual costs …
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …s subsection. Basic research, (See 2.101). Bid and proposal (B&P) costs means the costs incurred in preparing, submitting, and supporting bids and proposals (whether or not solicited) on potential Government or non-Government contracts. T…
  • FAR 31.205-42 Termination costs.
    …orbed because of termination are nonrecurring labor, material, and related overhead costs incurred in the early part of production and result from factors such as— (i) Excessive spoilage due to inexperienced labor; (ii) Idle time and subn…
  • FAR 31.205-46 Travel costs.
    (a) Costs for transportation, lodging, meals, and incidental expenses. (1) Costs incurred by contractor personnel on official company business are allowable, subject to the limitations contained in this subsection. Costs for transportation …
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …ntractor to assist it; costs of employees, officers, and directors; and any similar costs incurred before, during, and after commencement of a judicial or administrative proceeding which bears a direct relationship to the proceedings. Frau…
  • FAR 52.232-20 Limitation of Cost.
    …ects to incur under this contract in the next 60 days, when added to all costs previously incurred, will exceed 75 percent of the estimated cost specified in the Schedule; or (2) The total cost for the performance of this contract, exclusi…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …ing the amounts of such settlements); and (iii) Storage, transportation, and other costs incurred, reasonably necessary for the preservation, protection, or disposition of the termination inventory. If the termination is for default, no am…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …ons affecting foreign military sale contracts. (iii)(A) For IR&D costs major contractors incurred on covered contracts to be allowable— (1) The contractor is required to report IR&D projects generating the IR&D costs to the Defense Techni…
  • DFARS 252.216-7009 Allowability of Legal Costs Incurred in Connection with a Whistleblower Proceeding.
    As prescribed in 216.307(a), use the following clause: Allowability of Legal Costs Incurred in Connection With a Whistleblower Proceeding (DEC 2022) Pursuant to 10 U.S.C. 3750, notwithstanding FAR clause 52.216-7, Allowable Cost and Payme…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …ary total amounts covering all line items for each element of cost. F. Whenever you have incurred costs for work performed before submission of a proposal, you must identify those costs in your cost/price proposal. G. If you have reached …
  • FAR 31.201-6 Accounting for unallowable costs.
    …t is generated solely as a result of incurring another cost, and that would not have been incurred had the other cost not been incurred. When an unallowable cost is incurred, its directly associated costs are also unallowable. (b) Costs th…
  • FAR 31.205-15 Fines, penalties, and mischarging costs.
    …with, Federal, State, local, or foreign laws and regulations, are unallowable except when incurred as a result of compliance with specific terms and conditions of the contract or written instructions from the contracting officer. (b) Costs…
  • FAR 49.109-4 No-cost settlement.
    …tlement agreement (see 49.603-6 or 49.603-7, as applicable) if (a) the contractor has not incurred costs for the terminated portion of the contract or (b) the contractor is willing to waive the costs incurred and (c) no amounts are due the …
  • FAR 52.232-16 Progress Payments.
    …vernment 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 the sum …
  • FAR 52.242-1 Notice of Intent To Disallow Costs.
    …t any time issue to the Contractor a written notice of intent to disallow specified costs incurred or planned for incurrence under this contract that have been determined not to be allowable under the contract terms; and (2) The Contractor…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …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 capital co…
  • FAR 31.001 Definitions.
    …e. Actual costs means (except for subpart 31.6) amounts determined on the basis of costs incurred, as distinguished from forecasted costs. Actual costs include standard costs properly adjusted for applicable variances. Actuarial accrued l…
  • FAR 31.205-10 Cost of money.
    …an imputed cost that is not a form of interest on borrowings (see 31.205-20); (2) Is an “incurred cost” for cost-reimbursement purposes under applicable cost-reimbursement contracts and for progress payment purposes under fixed-price contr…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    (a) Aggregate costs incurred on activities designed to improve working conditions, employer-employee relations, employee morale, and employee performance (less income generated by these activities) are allowable, subject to the limitations …
  • FAR 52.216-7 Allowable Cost and Payment.
    …inquent in paying costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid, for— (A) Supplies and services purchased directly for the contract and associated financing payments to subcontra…
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    …R 52.232-32, submit information for all payment requests using the following format: (2) Incurred cost is determined by the Contractor's accounting books and records, to which the Contractor shall provide access upon request of the Contrac…
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    …R 52.232-32, submit information for all payment requests using the following format: (2) Incurred cost is determined by the Contractor's accounting books and records, to which the Contractor shall provide access upon request of the Contrac…
  • FAR 2.101 Definitions.
    …dness 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— (1) Vendor quotations; (2) Nonrecurring costs; (3) Information on changes in …
  • FAR 12.214 Cost Accounting Standards.
    …conomic price adjustment (provided that the price adjustment is not based on actual costs incurred). See 30.201-1 for CAS applicability to fixed-price with economic price adjustment contracts and subcontracts for commercial products or comm…
  • FAR 31.201-1 Composition of total cost.
    …ces, of a contract is the sum of the direct and indirect costs allocable to the contract, incurred or to be incurred, plus any allocable cost of money pursuant to 31.205-10, less any allocable credits. In ascertaining what constitutes a cos…
  • FAR 31.203 Indirect costs.
    …al cost objective shall have allocated to it as an indirect cost any cost, if other costs incurred for the same purpose, in like circumstances, have been included as a direct cost of that or any other final cost objective. (c) The contract…
  • FAR 31.205-6 Compensation for personal services.
    …and housing subsidies provided after retirement. (2) To be allowable, PRB costs shall be incurred pursuant to law, employer-employee agreement, or an established policy of the contractor, and shall comply with paragraphs (o)(2)(i), (ii), o…
  • FAR 31.205-22 Lobbying and political activity costs.
    …r in knowing preparation for an effort to engage in unallowable activities; or (6) Costs incurred in attempting to improperly influence (see 3.401), either directly or indirectly, an employee or officer of the Executive branch of the Feder…
  • FAR 31.205-31 Plant reconversion costs.
    Plant reconversion costs are those incurred in restoring or rehabilitating the contractor's facilities to approximately the same condition existing immediately before the start of the Government contract, fair wear and tear excepted. Reconv…
  • FAR 31.205-32 Precontract costs.
    Precontract costs means costs incurred before the effective date of the contract directly pursuant to the negotiation and in anticipation of the contract award when such incurrence is necessary to comply with the proposed contract delivery …
  • FAR 31.603 Requirements.
    …ws or sports events, meals, lodging, rentals, transportation, and gratuities). (2) Costs incurred to influence (directly or indirectly) legislative action on any matter pending before Congress, a State legislature, or a legislative body of…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …he Contractor's records. The Contractor shall not be paid for any work performed or costs incurred which reasonably could have been avoided. (m) Termination for cause. The Government may terminate this contract, or any part hereof, for cau…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …vered and services performed and to be performed. (ii) A detailed statement of all costs incurred in the performance of this contract through the end of the month specified above, in the format of Table 15-2, FAR 15.408 (or in any other fo…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    …may require, an invoice or voucher supported by a statement of the claimed allowable cost incurred by the Contractor in the performance of this contract. (d) Allowable costs. For the purpose of determining allowable costs, the term costs i…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …'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 plan th…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …n the contract that meets the labor qualifications specified in the contract. Labor hours incurred to perform tasks for which labor qualifications were specified in the contract will not be paid to the extent the work is performed by employ…
  • FAR 52.232-22 Limitation of Funds.
    …ects to incur under this contract in the next 60 days, when added to all costs previously incurred, will exceed 75 percent of (1) the total amount so far allotted to the contract by the Government or, (2) if this is a cost-sharing contract,…
  • FAR 52.242-3 Penalties for Unallowable Costs.
    …ill be used in negotiating the final contract price; or (2) The final statement of costs incurred and estimated to be incurred under the Incentive Price Revision clause (if applicable), which is used to establish the final contract price. …
  • FAR 52.246-19 Warranty of Systems and Equipment under Performance Specifications or Design Criteria.
    …roceeds, for the reasonable expenses of care and disposition, as well as for excess costs incurred or to be incurred; (ii) Obtain applicable data and reports; and (iii) Charge the Contractor for the costs incurred by the Government. (End…
  • FAR 52.249-2 Termination for Convenience of the Government (Fixed-Price).
    …, adjusted for any saving of freight and other charges. (2) The total of— (i) The costs incurred in the performance of the work terminated, including initial costs and preparatory expense allocable thereto, but excluding any costs attribu…

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.