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

7 sections with “accrued credits”

  • 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…
  • 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 252.241-7000 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 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 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 52.216-7 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 (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.