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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6 sections with “allowable advertising costs”

  • FAR 31.205-1 Public relations and advertising costs.
    …ons and activities identified in paragraphs (a) and (b) of this subsection. (d) The only allowable advertising costs are those that are— (1) Specifically required by contract, or that arise from requirements of Government contracts, and t…
  • FAR 31.205-38 Selling costs.
    … The costs of any selling efforts other than those addressed in this cost principle are unallowable. (b) Selling activity includes the following broad categories: (1) Advertising. Advertising is defined at 31.205-1(b), and advertising cos…
  • DFARS 231.205-1 Public relations and advertising costs.
    ….7303-2(e) for allowability provisions affecting foreign military sales contracts. (f) Unallowable public relations and advertising costs also include monies paid to the Government associated with the leasing of Government equipment, inclu…
  • FAR 31.205-34 Recruitment costs.
    (a) Subject to paragraph (b) of this subsection, the following costs are allowable: (1) Costs of help-wanted advertising. (2) Costs of operating an employment office needed to secure and maintain an adequate labor force. (3) Costs of ope…
  • FAR 31.603 Requirements.
    (a) Contracts that refer to this subpart 31.6 for determining allowable costs under contracts with State, local and Indian tribal governments shall be deemed to refer to, and shall have the allowability of costs determined by the contractin…
  • FAR 31.109 Advance agreements.
    …xample, an advance agreement may not provide that, notwithstanding 31.205-20, interest is allowable. (d) Advance agreements may be negotiated with a particular contractor for a single contract, a group of contracts, or all the contracts of…

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.