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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33 sections with “actual costs of labor or material”

  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …ing any subcontractor hours reimbursed at the hourly rate in the schedule) by evidence of actual payment and by— (i) Individual daily job timekeeping records; (ii) Records that verify the employees meet the qualifications for the labor ca…
  • DFARS 252.239-7007 Cancellation or Termination of Orders.
    …ncellation or Termination of Orders (SEP 2019) (a) Definitions. As used in this clause— Actual nonrecoverable costs means the installed costs of the facilities and equipment, less cost of reusable materials, and less net salvage value. B…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    … the time of the request for reimbursement, from payment by cash, check, or other form of actual payment for items or services purchased directly for the contract; (2) When the Contractor is not delinquent in payment of costs of contract p…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …subcontracts described at FAR 16.202, 16.203, (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the price is …
  • FAR 15.407-1 Defective certified cost or pricing data.
    …fied cost or pricing data submitted by the contractor, a prospective subcontractor, or an actual subcontractor. (2) In arriving at a price adjustment, the contracting officer shall consider the time by which the certified cost or pricing d…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … given to all appropriate factors including common ownership, common management, and contractual relationships. SBA determines affiliation based on the factors set forth at 13 CFR 121.103. Small disadvantaged business concern, consistent w…
  • FAR 30.001 Definitions.
    … and subcontracts described at 16.202, 16.203 (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the price is …
  • FAR 52.222-43 Fair Labor Standards Act and Service Contract Labor Standards—Price Adjustment (Multiple Year and Option Contracts).
    …ice labor rates, or fixed hourly labor rates will be adjusted to reflect the Contractor's actual increase or decrease in applicable wages and fringe benefits to the extent that the increase is made to comply with or the decrease is voluntar…
  • FAR 2.101 Definitions.
    … definitional subdivisions: (1) Management and professional support services, i.e., contractual services that provide assistance, advice or training for the efficient and effective management and operation of organizations, activities (inc…
  • FAR 15.404-4 Profit.
    …tract performance together equal the Government's total prenegotiation objective. Just as actual costs may vary from estimated costs, the contractor's actual realized profit or fee may vary from negotiated profit or fee, because of such fac…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …fied cost or pricing data reasonably available to the offeror have been submitted, either actually or by specific identification, to the Contracting Officer or an authorized representative. As later data come into your possession, it should…
  • FAR 31.001 Definitions.
    …means collecting cost data in an organized manner, such as through a system of accounts. Actual cash value means the cost of replacing damaged property with other property of like kind and quality in the physical condition of the property …
  • FAR 42.302 Contract administration functions.
    …dures when prescribed by agency acquisition regulations. (24) Negotiate and execute contractual documents for settlement of partial and complete contract terminations for convenience, except as otherwise prescribed by part 49. (25) Negoti…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …, acts of God or the public enemy, acts of the Government in either its sovereign or contractual capacity, fires, floods, epidemics, quarantine restrictions, strikes, unusually severe weather, and delays of common carriers. The Contractor s…
  • DFARS 204.7103-1 Criteria for establishing.
    … and firm prices have been established for elements of the total price of an item but the actual number and quantity of the elements are not known until performance. The contracting officer may structure these contracts to reflect a firm or…
  • DFARS 232.072-3 Cash flow forecasts.
    …tractor's inability of refusal to prepare and provide cash flow forecasts or to reconcile actual cash flow with previous forecasts is a strong indicator of serious managerial deficiencies or potential contract cost or performance problems. …
  • FAR 16.203-1 Description.
    …established prices of specific items or the contract end items. (2) Adjustments based on actual costs of labor or material. These price adjustments are based on increases or decreases in specified costs of labor or material that the contra…
  • FAR 16.601 Time-and-materials contracts.
    …s that include wages, overhead, general and administrative expenses, and profit; and (2) Actual cost for materials (except as provided for in 31.205-26(e) and (f)). (c) Application. A time-and-materials contract may be used only when it i…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …mit the report in a timely manner, the contracting officer will exercise appropriate contractual remedies. In addition, the Contracting Officer will make the Contractor's failure to comply with the reporting requirements a part of the Contr…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    …mit the report in a timely manner, the Contracting Officer will exercise appropriate contractual remedies. In addition, the Contracting Officer will make the Contractor's failure to comply with the reporting requirements a part of the Contr…
  • DFARS 253.209-1 Responsible prospective contractors.
    …c. (C) Packaging. An assessment of the prospective contractor's ability to meet all contractual packaging requirements including preservation, unit pack, packing, marking, and unitizing for shipment. (D) Security clearance. A determinatio…
  • FAR 52.216-7 Allowable Cost and Payment.
    …f the request for reimbursement, the Contractor has paid by cash, check, or other form of actual payment for items or services purchased directly for the contract; (ii) When the Contractor is not delinquent in paying costs of contract perf…
  • FAR 52.222-6 Construction Wage Rate Requirements.
    …ereof, or as may be incorporated for a secondary site of the work, regardless of any contractual relationship which may be alleged to exist between the Contractor and such laborers and mechanics. Any wage determination incorporated for a se…
  • FAR 52.232-12 Advance Payments.
    …agraph (f)(3) below. Interest shall be computed at the end of each calendar month for the actual number of days involved. For the purpose of computing the interest charge— (i) Advance payments shall be considered as increasing the unliquid…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …ted for default, the total fee payable shall be such proportionate part of the fee as the actual work in place is to the total work in place required by the contract. Alternate II (SEP 1996). If the contract is with an agency of the U.S. G…
  • FAR 15.404-1 Proposal analysis techniques.
    …(iii) Comparison of costs proposed by the offeror for individual cost elements with— (A) Actual costs previously incurred by the same offeror; (B) Previous cost estimates from the offeror or from other offerors for the same or similar ite…
  • FAR 16.203-4 Contract clauses.
    …-3(c)(1), upon approval by the chief of the contracting office. (c) Adjustments based on actual cost of labor or material. (1) The contracting officer shall, when contracting by negotiation, insert a clause that is substantially the same a…
  • FAR 16.307 Contract clauses.
    …ct that provides for reimbursement of materials (as defined in the clause at 52.232-7) at actual cost. Further, the clause at 52.216-7 does not apply to labor-hour contracts. (2) If the contract is a construction contract and contains the …
  • FAR 17.103 Definitions.
    As used in this subpart— Cancellation means the cancellation (within a contractually specified time) of the total requirements of all remaining program years. Cancellation results when the contracting officer (1) Notifies the contractor o…
  • FAR 22.401 Definitions.
    … (iv) Every person performing the duties of a laborer or mechanic, regardless of any contractual relationship alleged to exist between the contractor and those individuals; and (2) Does not include workers whose duties are primarily execut…
  • FAR 31.105 Construction and architect-engineer contracts.
    …tracts. (i) Allowable ownership and operating costs shall be determined as follows: (A) Actual cost data shall be used when such data can be determined for both ownership and operating costs for each piece of equipment, or groups of simil…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …s acts of God or the public enemy, acts of the Government in either its sovereign or contractual capacity, fires, floods, epidemics, quarantine restrictions, strikes, unusually severe weather, and delays of common carriers. The Contractor s…
  • DFARS 241.202 Procedures.
    …reed cost of the connecting facilities less net salvage. The order of precedence for contractual treatment of connection and service charges is— (i) No connection charge. (ii) Termination liability. Use when an obligation is necessary to …

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.