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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 “allocation base”

  • FAR 31.203 Indirect costs.
    (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
  • DFARS 215.404-71-4 Facilities capital employed.
    …, equipment). The procedure is similar to applying overhead rates to appropriate overhead allocation bases to determine contract overhead costs. (ii) Is designed to record and compute the contract facilities capital cost of money and capit…
  • FAR 52.216-7 Allowable Cost and Payment.
    … by element of cost as identified in accounting records (Chart of Accounts) and expense reallocation to final indirect cost pools. (E) Claimed allocation bases, by element of cost, used to distribute indirect costs. (F) Facilities capital…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …ions and improvements to existing systems, equipment, or components. (b) Composition and allocation of costs. The requirements of 48 CFR 9904.420, Accounting for independent research and development costs and bid and proposal costs, are in…
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    …costs on a job order basis, the Contractor shall provide a realistic approximation of the allocation of incurred costs attributable to this contract in accordance with the Contractor's accounting system. FAR 52.232-32(m) does not require ce…
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    …costs on a job order basis, the Contractor shall provide a realistic approximation of the allocation of incurred costs attributable to this contract in accordance with the Contractor's accounting system. FAR 52.232-32(m) does not require ce…
  • FAR 3.104-1 Definitions.
    …gotiated overhead or other rates when applied to the Government portion of the applicable allocation base. Official means— (1) An officer, as defined in 5 U.S.C. 2104; (2) An employee, as defined in 5 U.S.C. 2105; (3) A member of the un…
  • FAR 7.105 Contents of written acquisition plans.
    …rformance-based acquisition descriptions) to be used in the acquisition. (8) Priorities, allocations, and allotments. When urgency of the requirement dictates a particularly short delivery or performance schedule, certain priorities may ap…
  • DFARS 209.104-1 General standards.
    … complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and mischarges are minimized; and (iv) Contract allocations and charges are consistent with invoice procedures. (g)(i) Ownership or cont…
  • DFARS 252.234-7003 Notice of Cost and Software Data Reporting System.
    …will be based, to the maximum extent possible, upon actual cost transactions and not cost allocations; (3) Demonstrate how the data from its accounting system will be mapped into the standard reporting categories required in the CCDR data …
  • DFARS 252.242-7004 Material Management and Accounting System.
    …nd (D) The cost of the replacement part is charged to the borrowing contract; (8) Where allocations from common inventory accounts are used, have controls (in addition to those in paragraphs (d)(2) and (7) of this clause) to ensure that— …
  • FAR 2.101 Definitions.
    …nt”; and (B) Sets forth the different responsibilities, roles, and percentages (or other allocations) of work as it relates to the acquisition; (2)(i) For civilian agencies, may include two business concerns in a mentor-protégé relationsh…
  • FAR 16.505 Ordering.
    …rement and other aspects of the contracting environment; (B) Not use any method (such as allocation or designation of any preferred awardee) that would not result in fair consideration being given to all awardees prior to placing each orde…
  • FAR 31.105 Construction and architect-engineer contracts.
    …contract. If the contractor's accounting system provides for site or home office overhead allocations, all costs which are included in the equipment allowances may need to be included in any cost input base before computing the contractor's…
  • FAR 31.109 Advance agreements.
    …ngineering); (13) General and administrative costs (e.g., corporate, division, or branch allocations) attributable to the general management, supervision, and conduct of the contractor's business as a whole. These costs are particularly si…
  • FAR 31.205-6 Compensation for personal services.
    …ndard for Composition and Measurement of Pension Cost, and 48 CFR 9904.413—Adjustment and Allocation of Pension Cost. Pension costs are allowable subject to the referenced standards and the cost limitations and exclusions set forth in parag…
  • FAR 42.302 Contract administration functions.
    …eys (see Subpart 9.1). (33) Advise and assist contractors regarding their priorities and allocations responsibilities and assist contracting offices in processing requests for special assistance and for priority ratings for privately owned…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …eceipt of the Contractor's proposal. (c) Allowability of costs and acceptability of cost allocation methods shall be determined in accordance with FAR subpart 31.3 in effect on the date of this contract. (d) Predetermined rate agreements …
  • FAR 52.227-14 Rights in Data—General.
    … publicly, in any manner and for any purpose, and to have or permit others to do so. (b) Allocation of rights. (1) Except as provided in paragraph (c) of this clause, the Government shall have unlimited rights in— (i) Data first produced …
  • FAR 52.227-20 Rights in Data—SBIR Program.
    …in any manner and for any purpose whatsoever, and to have or permit others to do so. (b) Allocation of rights. (1) Except as provided in paragraph (c) of this clause regarding copyright, the Government shall have unlimited rights in— (i) …
  • DFARS 235.015-70 Special use allowances for research facilities acquired by educational institutions.
    … construction or acquisition cost for the research facility; (vi) Generally, provide for allocation of the special use allowance equitably among the Government contracts using the research facility; (vii) Special use allowances apply only…

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.