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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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41 sections with “Offset”: the first 40

  • DFARS 252.215-7014 Exception from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets.
    …tion From Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets (DEC 2022) (a) Definition. As used in this clause— Offset means a benefit or obligation agreed to by a contractor and a foreign government o…
  • DFARS 225.7306 Offset arrangements.
    …tement of April 16, 1990, DoD does not encourage, enter into, or commit U.S. firms to FMS offset arrangements. The decision whether to engage in offsets, and the responsibility for negotiating and implementing offset arrangements, resides w…
  • FAR 15.407-1 Defective certified cost or pricing data.
    … to paragraphs (b) (5) and (6) of this subsection, the contracting officer shall allow an offset for any understated certified cost or pricing data submitted in support of price negotiations, up to the amount of the Government's claim for o…
  • FAR 52.248-1 Value Engineering.
    … a share, when Government costs and any negative instant contract savings have been fully offset against acquisition savings. (2) Except in incentive contracts, Government costs and any price or cost increases resulting from negative insta…
  • DFARS 202.101 Definitions.
    …nger available from the original manufacturer or an authorized aftermarket manufacturer. Offset means a benefit or obligation agreed to by a contractor and a foreign government or international organization as an inducement or condition to…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …roblems, or operations/tactics enhancement, and related travel to foreign countries. (3) Offsets. For additional information see 225.7306. (i) An offset agreement is the contractual arrangement between the FMS customer and the U.S. defens…
  • FAR 3.502-2 Subcontractor kickbacks.
    …des, accepts, or charges a kickback. (d) Provides that— (1) The contracting officer may offset the amount of a kickback against monies owed by the United States to the prime contractor under the prime contract to which such kickback relat…
  • FAR 52.214-27 Price Reduction for Defective Certified Cost or Pricing Data—Modifications—Sealed Bidding.
    …r Pricing Data. (2)(i) Except as prohibited by subdivision (d)(2)(ii) of this clause, an offset in an amount determined appropriate by the Contracting Officer based upon the facts shall be allowed against the amount of a contract price red…
  • FAR 52.215-10 Price Reduction for Defective Certified Cost or Pricing Data.
    …r Pricing Data. (2)(i) Except as prohibited by subdivision (c)(2)(ii) of this clause, an offset in an amount determined appropriate by the Contracting Officer based upon the facts shall be allowed against the amount of a contract price red…
  • FAR 52.215-11 Price Reduction for Defective Certified Cost or Pricing Data—Modifications.
    …r Pricing Data. (2)(i) Except as prohibited by subdivision (d)(2)(ii) of this clause, an offset in an amount determined appropriate by the Contracting Officer based upon the facts shall be allowed against the amount of a contract price red…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …olume, and nature of the transactions (including any related discounts, refunds, rebates, offsets, or other adjustments). Sufficient non-Government sales means relevant sales data that reflects market pricing and contains enough informatio…
  • FAR 33.102 General.
    …and pursuant to the requirements of Subpart 32.6, the Government may collect this debt by offsetting the amount against any payment due the awardee under any contract between the awardee and the Government. (i) When a protest is sustained …
  • FAR 52.203-7 Anti-Kickback Procedures.
    …violation described in paragraph (b) of this clause. (4) The Contracting Officer may (i) offset the amount of the kickback against any monies owed by the United States under the prime contract and/or (ii) direct that the Prime Contractor w…
  • DFARS 204.804 Closeout of contract files.
    …out actions under paragraph (3) of this section, remaining contract balances— (A) May be offset with balances in other contract line items within the same contract, regardless of the year or type of appropriation obligated to fund each con…
  • DFARS 215.404-73 Alternate structured approaches.
    …acting officer is not required to complete Blocks 21 through 30 of the DD Form 1547. (2) Offset for facilities capital cost of money. (i) The contracting officer shall reduce the overall prenegotiation profit objective by the amount of fa…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …tion from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets, in solicitations and contracts that contain the provision at 252.215-7010, Requirements for Certified Cost or Pricing Data and Data Other Tha…
  • FAR 8.402 General.
    … to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP).
  • FAR 8.406-4 Termination for cause.
    …ess costs are anticipated, the ordering activity may withhold funds due the contractor as offset security. Ordering activities shall minimize excess costs to be charged against the contractor and collect or set-off any excess costs owed. (…
  • FAR 13.201 General.
    … to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (i) Do not purchase any hardware, software, or services developed or provided by Kaspersky Lab that the Government will use on …
  • FAR 13.203 Purchase guidelines.
    …inistrative cost of verifying the reasonableness of the price for purchases may more than offset potential savings from detecting instances of overpricing. Therefore, action to verify price reasonableness need only be taken if— (i) The con…
  • FAR 16.505 Ordering.
    … to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (b) Orders under multiple-award contracts—(1) Fair opportunity. (i) The contracting officer must provide each awardee a fair op…
  • FAR 31.205-46 Travel costs.
    …uring unreasonable hours, excessively prolong travel, result in increased cost that would offset transportation savings, are not reasonably adequate for the physical or medical needs of the traveler, or are not reasonably available to meet …
  • FAR 32.602 Responsibilities.
    …er shall not collect contract debts or otherwise agree to liquidate contract debts (e.g., offset the amount of the debt against existing unpaid bills due the contractor, or allow contractors to retain contract debts to cover amounts that ma…
  • FAR 32.604 Demand for payment.
    …e procedures, in accordance with the applicable statutory and regulatory requirements, to offset the debt against any payments otherwise due the contractor. (7) Notification that the debt may be subject to administrative charges in accorda…
  • FAR 32.1108 Payment by Governmentwide commercial purchase card.
    …) whether the contractor has any delinquent debt subject to collection under the Treasury Offset Program (TOP) at contract award and order placement. Information on TOP is available at http://fms.treas.gov/debt/index.html. (ii) The contrac…
  • FAR 33.104 Protests to GAO.
    …and pursuant to the requirements of subpart 32.6, the Government may collect this debt by offsetting the amount against any payment due the awardee under any contract between the awardee and the Government.
  • FAR 46.703 Criteria for use of warranties.
    … The contractor's charge for assumption of added liability may be partially or completely offset by reducing the Government's contract quality assurance requirements where the warranty provides adequate assurance of a satisfactory product.
  • FAR 48.104-2 Sharing acquisition savings.
    …ant contract savings to the target cost or to the target price and ceiling price and then offset these negative instant contract savings and any Government costs against concurrent and future contract savings. (3) The contractor shares in …
  • FAR 52.228-1 Bid Guarantee.
    …uiring the work that exceeds the amount of its bid, and the bid guarantee is available to offset the difference. (End of provision)
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …th the provisions of paragraph (i) below. (2) The contract price may not be increased to offset taxes imposed under 26 U.S.C. 5000C. (e) The contract price shall be decreased by the amount of any after-relieved tax, including any interest…
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    … this contract, the amount of the reduction shall be paid or credited at the time of such offset to the Government of the United States as the Contracting Officer directs. (End of clause)
  • FAR 52.232-36 Payment by Third Party.
    … that the Contractor has delinquent debt that is subject to collection under the Treasury Offset Program (TOP). Information on TOP is available at http://fms.treas.gov/debt/index.html. If the SAM subsequently indicates that the Contractor n…
  • FAR 52.233-3 Protest After Award.
    …and pursuant to the requirements of subpart 32.6, the Government may collect this debt by offsetting the amount against any payment due the Contractor under any contract between the Contractor and the Government. (End of clause) Alternate…
  • FAR 52.248-3 Value Engineering—Construction.
    …e realized in a typical year of use after subtracting any Government costs not previously offset. However, the Contractor's share of collateral savings will not exceed the contract's firm-fixed-price or estimated cost, at the time the VECP …
  • DFARS 215.401 Definitions.
    …olume, and nature of the transactions (including any related discounts, refunds, rebates, offsets, or other adjustments).
  • DFARS 215.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    … modification of a contract or subcontract to the extent such data relates to an indirect offset. (c) Standards for exceptions from certified cost or pricing data requirements—(1) Adequate price competition. (A) For acquisitions under dua…
  • DFARS 215.404-1 Proposal analysis techniques.
    … and supported by relevant sales data (including any related discounts, refunds, rebates, offsets, or other adjustments). The contracting officer may request that the offeror support differences between the proposed price(s), catalog price(…
  • DFARS 215.404-71-2 Performance risk.
    …) Involves major international activities with significant management coordination (e.g., offsets with foreign vendors); or (C) Has critically important milestones. (iii) If the contractor demonstrates efficient management and cost contro…
  • DFARS 215.404-74 Fee requirements for cost-plus-award-fee contracts.
    …) Not use the weighted guidelines method or alternate structured approach; (c) Apply the offset policy in 215.404-73(b)(2) for facilities capital cost of money, i.e., reduce the base fee by the amount of facilities capital cost of money; a…
  • DFARS 225.7303-5 Acquisitions wholly paid for from nonrepayable funds.
    …by DoD for its own use. (c) A U.S. defense contractor may not recover costs incurred for offset agreements with a foreign government or international organization if the LOA is financed with funds made available on a nonrepayable basis.

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.