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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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79 sections with “allocable”: the first 40

  • FAR 31.201-1 Composition of total cost.
    …usted for applicable variances, of a contract is the sum of the direct and indirect costs allocable to the contract, incurred or to be incurred, plus any allocable cost of money pursuant to 31.205-10, less any allocable credits. In ascertai…
  • FAR 52.232-12 Advance Payments.
    …unds. The Contractor may withdraw funds from the special account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by th…
  • FAR 52.232-16 Progress Payments.
    … payment purposes in paragraph (a)(1) of this clause: (i) Costs that are not reasonable, allocable to this contract, and consistent with sound and generally accepted accounting principles and practices. (ii) Costs incurred by subcontracto…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …nt, including transportation costs as described in paragraph (1) of this definition, plus allocable overhead costs, but excluding profit. Cost of components does not include any costs associated with the manufacture of the construction mate…
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    …nt, including transportation costs as described in paragraph (1) of this definition, plus allocable overhead costs, but excluding profit. Cost of components does not include any costs associated with the manufacture of the construction mate…
  • FAR 2.101 Definitions.
    …n explicit arrangement under which the contractor bears some of the burden of reasonable, allocable, and allowable contract cost. Covered territory business, as defined at 15 U.S.C. 632(ff) and 13 CFR 125.1, means a small business concern …
  • FAR 31.205-6 Compensation for personal services.
    …cept those using the pay-as-you-go cost method, allowable costs are limited to the amount allocable in accordance with 48 CFR 9904.412-50(d)(2). (C) For nonqualified pension plans using the pay-as-you-go cost method, allowable costs are li…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …nd B&P are allowable as indirect expenses on contracts to the extent that those costs are allocable and reasonable. (d) Deferred IR&D costs. (1) IR&D costs that were incurred in previous accounting periods are unallowable, except when a co…
  • FAR 52.216-7 Allowable Cost and Payment.
    …(C) Direct labor; (D) Direct travel; (E) Other direct in-house costs; and (F) Properly allocable and allowable indirect costs, as shown in the records maintained by the Contractor for purposes of obtaining reimbursement under Government …
  • FAR 15.404-4 Profit.
    …how much the indirect costs contribute to contract performance. The labor elements in the allocable indirect costs should be given the profit consideration they would receive if treated as direct labor. The other elements of indirect costs …
  • FAR 31.201-4 Determining allocability.
    A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. Subject to the foregoing, a cost is allocable to a Government contract if it— …
  • FAR 31.205-42 Termination costs.
    …s are reasonably usable on the contractor's other work. Any acceptance of common items as allocable to the terminated portion of the contract should be limited to the extent that the quantities of such items on hand, in transit, and on orde…
  • FAR 32.503-9 Liquidation rates—alternate method.
    …uping under each invoice the full extent of the progress payments applicable to the costs allocable to that invoice; (6) The contractor would not be paid for more than the costs of items delivered and accepted (less allocable progress paym…
  • FAR 32.503-15 Application of Government title terms.
    … terms, approved by the contracting officer. The contractor shall (1) eliminate the costs allocable to the transferred property from the costs of contract performance, and (2) repay or credit to the Government an amount equal to the unliqui…
  • FAR 42.708 Quick-closeout procedure.
    …me-and-materials contracts; and (4) Agreement can be reached on a reasonable estimate of allocable dollars. (b) Determinations of final indirect costs under the quick-closeout procedure provided for by the Allowable Cost and Payment claus…
  • FAR 49.108-3 Settlement procedure.
    …determine if the settlement was arrived at in good faith, is reasonable in amount, and is allocable to the terminated portion of the contract (or, if allocable only in part, that the proposed allocation is reasonable). In considering the re…
  • FAR 49.112-1 Partial payments.
    … costs (including settlement expense and manufacturing and administrative indirect costs) allocable to the terminated portion of the contract and not included in subparagraphs (1), (2), or (3) above; and (5) 100 percent of partial payments…
  • FAR 52.209-3 First Article Approval—Contractor Testing.
    …ole risk of the Contractor. Before first article approval, the costs thereof shall not be allocable to this contract for (1) progress payments, or (2) termination settlements if the contract is terminated for the convenience of the Governme…
  • FAR 52.209-4 First Article Approval—Government Testing.
    …ole risk of the Contractor. Before first article approval, the costs thereof shall not be allocable to this contract for (1) progress payments, or (2) termination settlements if the contract is terminated for the convenience of the Governme…
  • FAR 52.227-9 Refund of Royalties.
    …are determined by the Contracting Officer to be properly chargeable to the Government and allocable to the contract. To the extent that any royalties that are included in the contract price are not in fact paid by the Contractor or are dete…
  • FAR 52.232-32 Performance-Based Payments.
    …fore that date. Otherwise, vestiture shall occur when the property is or should have been allocable or properly chargeable to this contract. (2) Property, as used in this clause, includes all of the following described items acquired or pr…
  • FAR 52.233-3 Protest After Award.
    …y comply with its terms and take all reasonable steps to minimize the incurrence of costs allocable to the work covered by the order during the period of work stoppage. Upon receipt of the final decision in the protest, the Contracting Offi…
  • FAR 52.242-15 Stop-Work Order.
    …y comply with its terms and take all reasonable steps to minimize the incurrence of costs allocable to the work covered by the order during the period of work stoppage. Within a period of 90 days after a stop-work order is delivered to the …
  • FAR 52.243-6 Change Order Accounting.
    …er or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change. The Contractor shall maintain such accounts until the parties agree…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …he Contractor's termination settlement proposal; and (ii) The portion of the hourly rate allocable to profit for any direct labor hours expended in furnishing materials and services not delivered to and accepted by the Government. (l) If …
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …n 225.7303-1 do not exist, except as provided in 225.7303-5, recognize the reasonable and allocable costs of doing business with a foreign government or international organization, even though such costs might not be recognized in the same …
  • FAR 3.1101 Definitions.
    …ces). (7) Terminating contracts. (8) Determining whether contract costs are reasonable, allocable, and allowable. Covered employee means an individual who performs an acquisition function closely associated with inherently governmental f…
  • FAR 7.503 Policy.
    …); (vi) Terminating contracts; (vii) Determining whether contract costs are reasonable, allocable, and allowable; and (viii) Participating as a voting member on performance evaluation boards. (13) The approval of agency responses to Fre…
  • FAR 9.305 Risk.
    …First Article Approval—Government Testing. Costs incurred based on this authorization are allocable to the contract for— (a) Progress payments; and (b) Termination settlements if the contract is terminated for the convenience of the Gover…
  • FAR 16.203-4 Contract clauses.
    …be increased or decreased; and (iii) The quantities of the specified labor and materials allocable to each unit to be delivered under the contract. (4) In negotiating adjustments under the clause, the contracting officer shall— (i) Consi…
  • FAR 17.106-1 General.
    … test equipment, preproduction engineering, initial rework, initial spoilage, pilot runs, allocable portions of the costs of facilities to be acquired or established for the conduct of the work, costs incurred for the assembly, training, an…
  • FAR 25.003 Definitions.
    …nt, including transportation costs as described in paragraph (1) of this definition, plus allocable overhead costs, but excluding profit. Cost of components does not include any costs associated with the manufacture of the end product. Cri…
  • FAR 28.308 Self-insurance.
    …f the self-insurance costs to be incurred at a segment of a contractor's business will be allocable to negotiated Government contracts, and the self-insurance costs at the segment for the contractor's fiscal year are expected to be $200,000…
  • FAR 31.001 Definitions.
    … except general and administrative (G&A) expenses, which for contract costing purposes is allocable to the production of goods and services during a cost accounting period. Cost objective means (except for subpart 31.6) a function, organiz…
  • FAR 31.201-2 Determining allowability.
    …porting documentation, adequate to demonstrate that costs claimed have been incurred, are allocable to the contract, and comply with applicable cost principles in this subpart and agency supplements. The contracting officer may disallow all…
  • FAR 31.201-6 Accounting for unallowable costs.
    …ciated cost shall remain in the cost pool. Since the unallowable costs will attract their allocable share of costs from the cost pool, no further action is required to assure disallowance of the directly associated costs. In all other cases…
  • FAR 31.203 Indirect costs.
    …actor's products, or other relevant circumstances. (f) Separate cost groupings for costs allocable to offsite locations may be necessary to permit equitable distribution of costs on the basis of the benefits accruing to the several cost ob…
  • FAR 31.204 Application of principles and procedures.
    (a) Costs are allowable to the extent they are reasonable, allocable, and determined to be allowable under 31.201, 31.202, 31.203, and 31.205. These criteria apply to all of the selected items that follow, even if particular guidance is pro…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …erwise yield net cost savings. (2) Costs of food and dormitory services shall include an allocable share of indirect expenses pertaining to these activities. (e) When the contractor has an arrangement authorizing an employee association t…
  • FAR 31.205-35 Relocation costs.
    …e mortgage loans. (d) If relocation costs for an employee have been allowed either as an allocable indirect or direct cost, and the employee resigns within 12 months for reasons within the employee's control, the contractor shall refund or…

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.