48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

10 sections with “accounting classification citation”

  • DFARS 204.7103-1 Criteria for establishing.
    …fferent delivery dates for the units by destination in the delivery schedule. (4) Single accounting classification citation. (i) Each contract line item shall reference a single accounting classification citation except as provided in para…
  • DFARS 204.7104-1 Criteria for establishing.
    …antity and price columns. (3) Informational subline items shall be used to identify each accounting classification citation assigned to a single contract line item number when use of multiple citations is authorized (see 204.7103-1(a)(4)(i…
  • FAR 4.1005-1 Required data elements.
    …es. (2) Description of what is being purchased. (3) Product or Service Code (PSC). (4) Accounting classification citation. (i) Line items or deliverable subline items. If multiple accounting classifications for a single deliverable appl…
  • FAR 2.101 Definitions.
    …ment, logistics management, project monitoring and reporting, data collection, budgeting, accounting, performance auditing, and administrative technical support for conferences and training programs. (2) Studies, analyses and evaluations, …
  • FAR 4.1003 Establishing line items.
    …e lot, a single line item may be used. (b) Single unit price or total price. (c) Single accounting classification citation. A single deliverable may be funded by multiple accounting classifications when the deliverable effort cannot be ot…
  • DFARS 204.7101 Definitions.
    Accounting classification reference number (ACRN) means any combination of a two position alpha/numeric code used as a method of relating the accounting classification citation to detailed line item information contained in the schedule. A…
  • FAR 16.505 Ordering.
    …ce (including consignee). (vi) Any packaging, packing, and shipping instructions. (vii) Accounting and appropriation data. (viii) Method of payment and payment office, if not specified in the contract (see 32.1110(e)). (ix) North Americ…
  • FAR 50.103-5 Processing cases.
    …tract number, the amount of proposed relief, a brief description of the contract, and the accounting classification or fund citation. If the other agency makes additional funds available, the agency considering the adjustment request shall …
  • DFARS 209.572 Conflicts of interest in certain consulting services.
    …lude the provision of products or services related to— (i) Compliance with legal, audit, accounting, tax, reporting, or other requirements of the laws and standards of countries; or (ii) Participation in a judicial, legal, or equitable di…
  • DFARS 252.209-7012 Prohibition Relating to Conflicts of Interest in Consulting Services—Certification.
    …lude the provision of products or services related to— (1) Compliance with legal, audit, accounting, tax, reporting, or other requirements of the laws and standards of countries; or (2) Participation in a judicial, legal, or equitable dis…

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.