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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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50 sections with “allowability”: the first 40

  • FAR 31.201-2 Determining allowability.
    …rporate the measurement, assignment, and allocability rules of selected CAS and limit the allowability of costs to the amounts determined using the criteria in those selected standards. Only those CAS or portions of standards specifically m…
  • DFARS 252.216-7009 Allowability of Legal Costs Incurred in Connection with a Whistleblower Proceeding.
    As prescribed in 216.307(a), use the following clause: Allowability of Legal Costs Incurred in Connection With a Whistleblower Proceeding (DEC 2022) Pursuant to 10 U.S.C. 3750, notwithstanding FAR clause 52.216-7, Allowable Cost and Payme…
  • FAR 37.113-1 Waiver of cost allowability limitations.
    (a) The head of the agency may waive the 31.205-6(g)(6) cost allowability limitations on severance payments to foreign nationals for contracts that— (1) Provide significant support services for (i) members of the armed forces stationed or …
  • FAR 31.205-6 Compensation for personal services.
    …istently as to imply, in effect, an agreement to make the payment. (4) No presumption of allowability will exist where the contractor introduces major revisions of existing compensation plans or new plans and the contractor has not provide…
  • FAR 31.109 Advance agreements.
    (a) The extent of allowability of the costs covered in this part applies broadly to many accounting systems in varying contract situations. Thus, the reasonableness, the allocability and the allowability under the specific cost principles a…
  • FAR 31.205-38 Selling costs.
    …ertising. Advertising is defined at 31.205-1(b), and advertising costs are subject to the allowability provisions of 31.205-1(d) and (f). (2) Corporate image enhancement. Corporate image enhancement activities, including broadly targeted s…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …100,000 of IR&D and B&P costs to covered contracts during the preceding fiscal year. (c) Allowability. (i) Departments/agencies shall not supplement this regulation in any way that limits IR&D cost allowability and B&P cost allowability. …
  • FAR 31.204 Application of principles and procedures.
    …m of cost does not imply that it is either allowable or unallowable. The determination of allowability shall be based on the principles and standards in this subpart and the treatment of similar or related selected items. When more than one…
  • FAR 42.709-4 Assessing the penalty.
    …able under a cost principle in the FAR or an executive agency supplement that defines the allowability of specific selected costs; or (b) Assess the penalty in 42.709-2(a)(2), when the submitted cost was determined to be unallowable for th…
  • FAR 31.105 Construction and architect-engineer contracts.
    …ther contract modifications. (d) Except as otherwise provided in this paragraph (d), the allowability of costs for construction and architect-engineer contracts shall be determined in accordance with subpart 31.2. (1) Because of widely va…
  • FAR 52.215-16 Facilities Capital Cost of Money.
    …t of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FAR 31.205-10(b) are met. One of the allowability criteria requires the prospective Contractor to propose facilities capital cost of m…
  • FAR 52.216-7 Allowable Cost and Payment.
    …fiscal year and budgetary data. (B) General organizational information and limitation on allowability of compensation for certain contractor personnel. See 31.205-6(p). Additional salary reference information is available at https://www.wh…
  • FAR 52.245-1 Government Property.
    …-acquired property from a vendor or supplier, so as to ensure the proper allocability and allowability of associated costs. (iii) Records of Government property. The Contractor shall create and maintain records of all Government property a…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …-18(c)(iii) and (iv) do not apply to FMS contracts, except as provided in 225.7303-5. The allowability of independent research and development (IR&D) costs and bid and proposal (B&P) costs on contracts for FMS not wholly paid for from funds…
  • DFARS 231.205-70 External restructuring costs.
    …ts of paragraph (c)(4) of this subsection; instead, the normal rules for determining cost allowability in accordance with FAR part 31 shall apply. (5) Restructuring savings means cost reductions, including both direct and indirect cost red…
  • DFARS 252.231-7000 Supplemental cost principles.
    … 231.100-70, use the following clause: Supplemental Cost Principles (DEC 1991) When the allowability of costs under this contract is determined in accordance with part 31 of the Federal Acquisition Regulation (FAR), allowability shall als…
  • FAR 22.101-2 Contract pricing and administration.
    …ly result in changing patterns of cost incurrence and therefore may have an impact on the allowability of costs for cost-reimbursement contracts or for recognition of costs in pricing fixed-price contracts. Certain costs may increase becaus…
  • FAR 28.301 Policy.
    … disapprove the purchase of any insurance coverage not in the Government's interest. (3) Allowability of the insurance program's cost shall be determined in accordance with the criteria in 31.205-19. (b) Contractors, whether or not their …
  • FAR 31.205-10 Cost of money.
    … with 48 CFR 9904.417, as applicable; (2) The requirements of 31.205-52, which limit the allowability of cost of money, are followed; and (3) The estimated facilities capital cost of money is specifically identified and proposed in cost p…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …izations designed to improve company loyalty, team work, or physical fitness. (d)(1) The allowability of food and dormitory losses are determined by the following factors: (i) Losses from operating food and dormitory services are allowabl…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …itable cost allocation, the contracting officer may approve use of a different base. (c) Allowability. Except as provided in paragraphs (d) and (e) of this subsection, or as provided in agency regulations, costs for IR&D and B&P are allowa…
  • FAR 31.205-19 Insurance and indemnification.
    …nsurance program in accordance with part 28 does not constitute a determination as to the allowability of the program's cost. (3) If purchased insurance is available, any self-insurance charge plus insurance administration expenses in exce…
  • FAR 31.205-33 Professional and consultant service costs.
    … and scope of the services contracted for or otherwise agreed to. (d) In determining the allowability of costs (including retainer fees) in a particular case, no single factor or any special combination of factors is necessarily determinat…
  • FAR 31.205-36 Rental costs.
    …ffiliated lessees shall be allowed in accordance with subparagraph (b)(1) above. (c) The allowability of rental costs under unexpired leases in connection with terminations is treated in 31.205-42(e).
  • FAR 31.303 Requirements.
    … part 200, subpart A, and 20 U.S.C. 1001) shall be deemed to refer to, and shall have the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix III…
  • FAR 31.603 Requirements.
    …tate, local and Indian tribal governments shall be deemed to refer to, and shall have the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendices V…
  • FAR 31.703 Requirements.
    …part 31.7 for determining allowable costs shall be deemed to refer to, and shall have the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix IV …
  • FAR 42.302 Contract administration functions.
    …ts under contracts currently assigned for administration (see 31.109). (7) Determine the allowability of costs suspended or disapproved as required (see subpart 42.8), direct the suspension or disapproval of costs when there is reason to b…
  • FAR 42.705-1 Contracting officer determination procedure.
    … (A) Adequate documentation on the costs; and (B) The contract auditor's opinion on the allowability of the costs. (ii) Whenever possible, invite the contract auditor to serve as an advisor at any negotiation or meeting with the contract…
  • FAR 42.709-2 General.
    …cost principle in the FAR, or an executive agency supplement to the FAR, that defines the allowability of specific selected costs, the penalty is equal to— (i) The amount of the disallowed costs allocated to contracts that are subject to t…
  • FAR 42.803 Disallowing costs after incurrence.
    …agency's procedures. (2) If the examination of a voucher raises a question regarding the allowability of a cost under the contract terms, the auditor, after informal discussion as appropriate, may, where authorized by agency regulations, i…
  • FAR 44.203 Consent limitations.
    …stitute a determination of the acceptability of the subcontract terms or price, or of the allowability of costs, unless the consent or approval specifies otherwise. (b) Contracting officers shall not consent to— (1) Cost-reimbursement sub…
  • FAR 49.303-1 Submission of settlement proposal.
    … Previously vouchered and formally questioned by the Government but not yet decided as to allowability.
  • FAR 52.203-12 Limitation on Payments to Influence Certain Federal Transactions.
    …entation made by their subcontractors in the certification and disclosure form. (f) Cost allowability. Nothing in this clause makes allowable or reasonable any costs which would otherwise be unallowable or unreasonable. Conversely, costs m…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …rect cost rates as promptly as practical after receipt 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 th…
  • FAR 52.229-10 State of New Mexico Gross Receipts and Compensating Tax.
    … of this contract, or of any part or portion thereof, within the State of New Mexico. The allowability of any gross receipts taxes or local option taxes lawfully paid to the State of New Mexico by the Contractor or its subcontractors will b…
  • FAR 52.237-8 Restriction on Severance Payments to Foreign Nationals.
    …G 2003) (a) The Federal Acquisition Regulation (FAR), at 31.205-6(g)(6), limits the cost allowability of severance payments to foreign nationals employed under a service contract performed outside the United States unless the agency grants…
  • FAR 52.237-9 Waiver of Limitation on Severance Payments to Foreign Nationals.
    …2022) (a) Pursuant to 10 U.S.C. 3744(b) or 41 U.S.C. 4304(b)(1), as applicable, the cost allowability limitations in FAR 31.205-6(g)(6) are waived. (b) This clause may be incorporated into subcontracts issued under this contract, if appro…
  • FAR 52.242-3 Penalties for Unallowable Costs.
    …cost principle in the FAR, or an executive agency supplement to the FAR, that defines the allowability of specific selected costs, the Contractor shall be assessed a penalty equal to— (1) The amount of the disallowed cost allocated to this…
  • FAR 52.244-2 Subcontracts.
    …ermination— (1) Of the acceptability of any subcontract terms or conditions; (2) Of the allowability of any cost under this contract; or (3) To relieve the Contractor of any responsibility for performing this contract. (g) No subcontrac…

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.