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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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21 sections with “allocable credits”

  • 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 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 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 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 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 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…
  • 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 49.203 Adjustment for loss.
    …The remainder of the settlement amount otherwise agreed upon or determined (including the allocable portion of initial costs (see 31.205-42(c)), reduced by multiplying the remainder by the ratio of (i) the total contract price to (ii) the t…
  • FAR 49.206-2 Bases for settlement proposals.
    …ettlement proposals is preferred. Under this basis, the contractor may propose only costs allocable to the terminated portion of the contract, and the settlement proposal must itemize separately— (i) Metals, raw materials, purchased parts,…
  • FAR 49.603-1 Fixed-price contracts—complete termination.
    …ment of any subcontract settlement proposal included in this settlement, (i) are properly allocable to the terminated portion of the contract, (ii) do not exceed the reasonable quantitative requirements of the terminated portion of the cont…
  • FAR 49.603-2 Fixed-price contracts—partial termination.
    …ment of any subcontract settlement proposal included in this settlement, (i) are properly allocable to the terminated portion of the contract, (ii) do not exceed the reasonable quantitative requirements of the terminated portion of the cont…
  • FAR 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost.
    …ment of any subcontract settlement proposal included in this settlement, (i) are properly allocable to the terminated portion of the contract, (ii) do not exceed the reasonable quantitative requirements of the terminated portion of the cont…
  • FAR 49.603-8 Fixed-price contracts—settlements with subcontractors only.
    …ment of any subcontract settlement proposal included in this settlement, (i) are properly allocable to the terminated portion of the contract, (ii) do not exceed the reasonable quantitative requirements of the terminated portion of the cont…
  • FAR 49.606 Granting subcontract settlement authorization.
    …s these require screening and approval of disposal actions by the Government, except that allocable completed articles may be disposed of without Government approval or screening if the total amount (at subcontract price) when added to the …
  • FAR 52.216-5 Price Redetermination—Prospective.
    …The total costs (estimated to the extent necessary) reasonably incurred for, and properly allocable solely to, the supplies delivered (or services performed) and accepted by the Government and for which final prices have not been establishe…
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …The total costs (estimated to the extent necessary) reasonably incurred for, and properly allocable solely to, the supplies delivered (or services performed) and accepted by the Government and for which final prices have not been establishe…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …The total costs (estimated to the extent necessary) reasonably incurred for, and properly allocable solely to, the supplies delivered (or services performed) and accepted by the Government and for which final prices have not been establishe…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    … The total cost (estimated to the extent necessary) reasonably incurred for, and properly allocable solely to, the supplies delivered (or services performed) and accepted by the Government and for which final prices have not been establishe…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    … FAR subpart 31.2 in effect on the date of this contract. (5) The Contractor may include allocable indirect costs and other direct costs to the extent they are— (i) Comprised only of costs that are clearly excluded from the hourly rate; …
  • FAR 52.241-9 Connection Charge.
    …be paid the cost of any work accomplished, including direct and indirect costs reasonably allocable to the completed work prior to the time of termination by the Government, plus the cost of removal, less the salvage value. (e) Termination…

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.