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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15 sections with “actual expense method”

  • FAR 31.205-46 Travel costs.
    …ons contained in this subsection. Costs for transportation may be based on mileage rates, actual costs incurred, or on a combination thereof, provided the method used results in a reasonable charge. Costs for lodging, meals, and incidental …
  • 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 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 …
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …ed for sale or sold on the commercial market, nor must the item, component, or process be actually reduced to practice within the meaning of Title 35 of the United States Code. Developed exclusively at private expense means development was…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …red for sale or sold on the commercial market, nor must the item, component or process be actually reduced to practice within the meaning of Title 35 of the United States Code; (2) A computer program has been successfully operated in a com…
  • FAR 52.245-1 Government Property.
    …es (e.g., count or condition) between the items documented to have been shipped and items actually received. Equipment means a tangible item that is functionally complete for its intended purpose, durable, nonexpendable, and needed for the…
  • DFARS 252.227-7015 Technical Data—Commercial Products and Commercial Services.
    …nder this contract, the Contractor shall use this clause in the subcontract or other contractual instrument, including subcontracts and other contractual instruments for commercial products or commercial services, and require its subcontrac…
  • FAR 16.401 General.
    …exceptional performance and provides the Government with the flexibility to evaluate both actual performance and the conditions under which it was achieved; and (iii) Any additional administrative effort and cost required to monitor and ev…
  • 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 31.201-6 Accounting for unallowable costs.
    … a directly associated cost, consideration should be given to the significance of (i) the actual dollar amount, (ii) the cumulative effect of all directly associated costs in a cost pool, and (iii) the ultimate effect on the cost of Governm…
  • FAR 48.104-2 Sharing acquisition savings.
    …f items to be delivered during the sharing period can be estimated and the probability of actual production of the projected quantity; (ii) The availability of funds for a lump-sum payment; and (iii) The administrative expense of amending…
  • FAR 49.202 Profit.
    …) Allow profit on the prime contractor's settlements with construction subcontractors for actual work in place at the job site; and (3) Exclude profit on the prime contractor's settlements with construction subcontractors for materials on …
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …hen used in relation to any invention other than a plant variety, the conception or first actual reduction to practice of the invention; or (2) When used in relation to a plant variety, that the Contractor has at least tentatively determin…
  • FAR 52.245-9 Use and Charges.
    …es. Rental time means the number of hours, to the nearest whole hour, rented property is actually used for nongovernmental purposes. It includes time to set up the property for such purposes, perform required maintenance, and restore the p…
  • FAR 52.246-2 Inspection of Supplies—Fixed-Price.
    …and tests in a manner that will not unduly delay the work. The Government assumes no contractual obligation to perform any inspection and test for the benefit of the Contractor unless specifically set forth elsewhere in this contract. (d) …

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.