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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5 sections with “MMAS”

  • DFARS 242.7202 Policy.
    (a) DoD policy is for its contractors to have an MMAS that conforms to the standards in paragraph (d) of the clause at 252.242-7004, Material Management and Accounting System, so that the system— (1) Reasonably forecasts material requireme…
  • DFARS 242.7203 Review procedures.
    (a) Criteria for conducting reviews. Conduct an MMAS review when— (1) A contractor has $40 million of qualifying sales to the Government during the contractor's preceding fiscal year; and (2) The administrative contracting officer (ACO), …
  • DFARS 252.242-7004 Material Management and Accounting System.
    …n Federal Acquisition Regulation (FAR) 2.101. Material management and accounting system (MMAS) means the Contractor's system or systems for planning, controlling, and accounting for the acquisition, use, issuing, and disposition of materia…
  • DFARS 242.7200 Scope of subpart.
    …ds for use in the evaluation of a contractor's material management and accounting system (MMAS). (b) The policies, procedures, and standards in this subpart— (1) Apply only when the contractor has contracts exceeding the simplified acquis…
  • DFARS 242.7201 Definitions.
    …4, Material Management and Accounting System. Material management and accounting system (MMAS) means the contractor's system or systems for planning, controlling, and accounting for the acquisition, use, issuing, and disposition of materia…

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.