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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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27 sections with “accrued”

  • FAR 31.001 Definitions.
    As used in this part— Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services performed by each employe…
  • FAR 31.205-6 Compensation for personal services.
    …1) Bonuses and incentive compensation are allowable provided the— (i) Awards are paid or accrued under an agreement entered into in good faith between the contractor and the employees before the services are rendered or pursuant to an esta…
  • DFARS 252.227-7009 Reporting and payment of royalties.
    … following the end of each yearly* period ending ____________ during which royalties have accrued under this license, deliver to the Contractor, subject to military security regulations, a report in writing furnishing necessary information …
  • FAR 52.222-62 Paid Sick Leave Under Executive Order 13706.
    …tractor under this or any other Federal contract with the same Contractor, so much of the accrued payments or advances as may be considered necessary to pay employees the full amount owed to compensate for any violation of the requirements …
  • FAR 22.2105 Paid sick leave for Federal contractors and subcontractors.
    …ed to inform each employee, in writing, of the amount of paid sick leave the employee has accrued but not used no less than once each pay period or each month, whichever interval is shorter, as well as upon a separation from employment and …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …nt for cash and trade discounts, rebates, scrap, commissions, and other amounts that have accrued to the benefit of the Contractor, or would have accrued except for the fault or neglect of the Contractor. The Contractor shall not deduct fro…
  • FAR 52.232-12 Advance Payments.
    … shall be deducted from payments, other than advance payments, due the Contractor. If the accrued interest exceeds the payment due, any excess interest shall be carried forward and deducted from subsequent payments. Interest carried forward…
  • FAR 31.205-41 Taxes.
    …cept as otherwise provided in paragraph (b) below that are required to be and are paid or accrued in accordance with generally accepted accounting principles. Fines and penalties are not considered taxes. (2) Taxes otherwise allowable unde…
  • FAR 52.222-41 Service Contract Labor Standards.
    …h employee would have been entitled if employed under the predecessor contract, including accrued wages and fringe benefits and any prospective increases in wages and fringe benefits provided for under such agreement. No Contractor or subco…
  • FAR 52.241-13 Capital Credits.
    …f the Contracting Officer, in writing, on an ____ basis [insert period of time] a list of accrued credits by contract number, year, and delivery point. (c) Payment of capital credits will be made by check, payable to the ____ [insert agenc…
  • DFARS 252.241-7000 Superseding contract.
    …edes contract No. ______, dated ____ which provided similar services. Any capital credits accrued to the Government, any remaining credits due to the Government under the connection charge, or any termination liability are transferred to th…
  • FAR 22.1002-3 Wage determinations based on collective bargaining agreements.
    …ame services performed in the same locality must pay wages and fringe benefits (including accrued wages and benefits and prospective increases) at least equal to those contained in any bona fide collective bargaining agreement entered into …
  • FAR 22.1008-2 Successorship with incumbent contractor collective bargaining agreement.
    …707(c) provides that a successor contractor must pay wages and fringe benefits (including accrued wages and benefits and prospective increases) to service employees at least equal to those agreed upon by a predecessor contractor under the f…
  • FAR 22.1022 Withholding of contract payments.
    …epartment of Labor, shall withhold—the amount needed to pay such underpaid employees from accrued payments due the contractor on the contract, or on any other prime contract (whether subject to the Service Contract Labor Standards statute o…
  • FAR 22.2109 Enforcement of Executive Order 13706 paid sick leave requirements.
    …overed by the E.O. or any other Federal contract with the same contractor, so much of the accrued payments or advances as may be considered necessary to pay employees the full amount owed to compensate for any violation of E.O. 13706 or 29 …
  • FAR 32.604 Demand for payment.
    …on by the date identified in the demand for payment. (3) The basis for and amount of any accrued interest or penalty. (4)(i) For debts resulting from specific contract terms (e.g., debts resulting from incentive clause provisions, Quarter…
  • FAR 32.609 Delays in receipt of notices or demands.
    If interest is accrued based on the date of the demand letter and delivery of the demand letter is delayed by the Government (e.g., undue delay after dating at the originating office or delays in the mail), the date of the debt and accrual …
  • FAR 50.103-4 Facts and evidence.
    …under the contracts involved if it is enabled to complete them, broken down between costs accrued to date and completion costs, and between costs paid and those owed. (3) A statement and evidence of the contractor's estimate of the final p…
  • FAR 52.207-5 Option To Purchase Equipment.
    …credits available to determine the purchase conversion cost will also include any credits accrued during a period of lease or rental of the equipment under any previous Government contract if the equipment has been on continuous lease or re…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …tract in the next succeeding 30 days, if added to all other payments and costs previously accrued, will exceed 85 percent of the ceiling price in the Schedule, the Contractor shall notify the Contracting Officer giving a revised estimate of…
  • FAR 52.216-7 Allowable Cost and Payment.
    …nts that have been paid by cash, check, or other forms of payment to subcontractors. (2) Accrued costs of Contractor contributions under employee pension plans shall be excluded until actually paid unless— (i) The Contractor's practice is…
  • FAR 52.222-7 Withholding of Funds.
    … prevailing wage requirements, which is held by the same Prime Contractor, so much of the accrued payments or advances as may be considered necessary to pay laborers and mechanics, including apprentices, trainees, and helpers, employed by t…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    …pay period following the end of the regular pay period in which such wages were earned or accrued. (6) The Contractor shall pay, unconditionally to each worker, all wages due free and clear without subsequent rebate or kickback. The Contra…
  • FAR 52.232-16 Progress Payments.
    …n of the Contractor's payment request to the Government. (3) The Government will exclude accrued costs of Contractor contributions under employee pension plans until actually paid unless— (i) The Contractor's practice is to make contribut…
  • DFARS 203.170 Business practices.
    …n experience by temporarily filling higher positions, these oversight duties shall not be accrued at the top. (c) Acquisition process reviews of the military departments shall be conducted to assess and improve acquisition and management p…
  • DFARS 252.227-7003 Termination.
    …termination shall not affect the obligation of the Government to pay royalties which have accrued prior to the effective date of such termination. (End of clause)
  • DFARS 252.227-7011 Assignments.
    …reof, and in and to all claims and demands whatsoever for infringement thereof heretofore accrued, the same to be held and enjoyed by the Government through its duly appointed representatives to the full end of the term of said patents (and…

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.