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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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67 sections with “allowance”: the first 40

  • DFARS 235.015-70 Special use allowances for research facilities acquired by educational institutions.
    …tific research under contracts with departments and agencies of the DoD. (2) Special use allowance means a negotiated direct or indirect allowance— (i) For construction or acquisition of buildings, structures, and real property, other tha…
  • FAR 47.403-3 Disallowance of expenditures.
    (a) Agencies shall disallow expenditures for U.S. Government-financed commercial international air transportation on foreign-flag air carriers unless there is attached to the appropriate voucher a memorandum adequately explaining why servic…
  • FAR 31.105 Construction and architect-engineer contracts.
    … serve to express the parties' understanding and avoid possible subsequent disputes or disallowances. (2) Construction equipment, as used in this section, means equipment (including marine equipment) in sound workable condition, either own…
  • FAR 31.109 Advance agreements.
    … and 31.7 of certain costs may be difficult to determine. To avoid possible subsequent disallowance or dispute based on unreasonableness, unallocability or unallowability under the specific cost principles at subparts 31.2, 31.3, 31.6, and …
  • FAR 31.205-6 Compensation for personal services.
    …est in the accruals will be forfeited. (e) Income tax differential pay. (1) Differential allowances for additional income taxes resulting from foreign assignments are allowable. (2) Differential allowances for additional income taxes resu…
  • FAR 31.205-26 Material costs.
    …rial for income and other credits, including available trade discounts, refunds, rebates, allowances, and cash discounts, and credits for scrap, salvage, and material returned to vendors; and (2) Credit such income and other credits either…
  • FAR 52.222-32 Construction Wage Rate Requirements—Price Adjustment (Actual Method).
    …tion period. (b)(1) The Contractor states that if the prices in this contract contain an allowance for wage or benefit increases, such allowance will not be included in any request for contract price adjustment submitted under this clause.…
  • FAR 15.404-1 Proposal analysis techniques.
    …ents, including— (A) The necessity for, and reasonableness of, proposed costs, including allowances for contingencies; (B) Projection of the offeror's cost trends, on the basis of current and historical cost or pricing data; (C) Reasonab…
  • FAR 31.201-6 Accounting for unallowable costs.
    …r 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, the directly associated costs, if material in amount, must be purged from the cost poo…
  • FAR 49.206-2 Bases for settlement proposals.
    …ts with subcontractors; (iv) Settlement expenses; and (v) Other proper charges. (2) An allowance for profit (49.202) or adjustment for loss (49.203(b)) must be made to complete the gross settlement proposal. All unliquidated advance and …
  • FAR 50.103-4 Facts and evidence.
    …evidence of the contractor's original breakdown of estimated costs, including contingency allowances, and profit. (2) A statement and evidence of the contractor's present estimate of total costs under the contracts involved if it is enable…
  • FAR 52.216-7 Allowable Cost and Payment.
    …nderstanding shall not change any monetary ceiling, contract obligation, or specific cost allowance or disallowance provided for in this contract. The understanding is incorporated into this contract upon execution. (4) Failure by the part…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …te agreement shall not change any monetary ceiling, contract obligation, or specific cost allowance or disallowance provided for in this contract. The agreement is incorporated into this contract upon execution. (e) Pending establishment o…
  • FAR 52.230-2 Cost Accounting Standards.
    …t and the Disclosure Statement must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with subparagraph (a)(4) or (a)(5) of this clause, as a…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …losure Statement, if required, must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with paragraph (a)(4) or (a)(5) of this clause, as appr…
  • FAR 11.502 Procedures.
    …h delayed completion such as— (1) Renting substitute property; or (2) Paying additional allowance for living quarters.
  • FAR 11.701 Supply contracts.
    …lled for if the variation is caused by conditions of loading, shipping, or packing, or by allowances in manufacturing processes. Any permissible variation shall be stated as a percentage and it may be an increase, a decrease, or a combinati…
  • FAR 15.407-1 Defective certified cost or pricing data.
    … been no defective subcontractor certified cost or pricing data shall be the basis for disallowance or nonrecognition of costs under the clauses prescribed in 15.408(b) and (c). The Government has a continuing and direct financial interest …
  • FAR 15.408 Solicitation provisions and contract clauses.
    …r the estimates, including identification of any provision for experienced or anticipated allowances, such as shrinkage, rework, design changes, etc. Furnish experienced unit or lot costs (or labor hours) from inception of contract to the c…
  • FAR 16.203-2 Application.
    …from which adjustment will be made, the contracting officer shall ensure that contingency allowances are not duplicated by inclusion in both the base price and the adjustment requested by the contractor under economic price adjustment claus…
  • FAR 22.404-12 Labor standards for contracts containing construction requirements and option provisions that extend the term of the contract.
    …s one of the following methods, suitable to the interest of the Government, to provide an allowance for any increases or decreases in labor costs that result from the inclusion of the current wage determination at the exercise of an option …
  • FAR 31.000 Scope of part.
    …r cost analysis is performed (see 15.404-1(c)) and (b) the determination, negotiation, or allowance of costs when required by a contract clause.
  • FAR 31.201-5 Credits.
    The applicable portion of any income, rebate, allowance, or other credit relating to any allowable cost and received by or accruing to the contractor shall be credited to the Government either as a cost reduction or by cash refund. See 31.2…
  • FAR 31.205-11 Depreciation.
    …ctor under common control. (e) The depreciation on any item which meets the criteria for allowance at price under 31.205-26(e) may be based on that price, provided the same policies and procedures are used for costing all business of the u…
  • FAR 31.205-31 Plant reconversion costs.
    …eed upon before costs are incurred. Care should be exercised to avoid duplication through allowance as contingencies, additional profit or fee, or in other contracts.
  • FAR 31.205-39 Service and warranty costs.
    …rranty costs are allowable. However, care should be exercised to avoid duplication of the allowance as an element of both estimated product cost and risk.
  • FAR 31.205-46 Travel costs.
    …d Regulations (Government Civilians, Foreign Areas), section 925, Maximum Travel Per Diem Allowances of Foreign Areas, prescribed by the Department of State, for travel in areas not covered in paragraphs (a)(2)(i) and (ii) of this section, …
  • FAR 32.412 Contract clause.
    … financial strength, good performance record, and favorable experience concerning cost disallowances, the contracting officer shall use the clause with its Alternate I. (c) If a cost-reimbursement contract is contemplated, the contracting …
  • FAR 36.205 Statutory cost limitations.
    …tations can be and are waived in writing for the particular contract; or (2) Which, with allowances for Government-imposed contingencies and overhead, exceeds the statutory authorization. (b) Solicitations containing one or more items sub…
  • FAR 36.214 Special procedures for price negotiation in construction contracting.
    …rning that element (e.g., wage rates or fringe benefits, significant materials, equipment allowances, and subcontractor costs). (2) When a proposed price is significantly lower than the Government estimate, the contracting officer shall ma…
  • FAR 36.609-1 Design within funding limitations.
    …contract price shall take into account any statutory or other limitations and exclude any allowances for Government supervision and overhead and any amounts set aside by the Government for contingencies. In negotiating the amount, the contr…
  • FAR 42.705-1 Contracting officer determination procedure.
    …e individual costs which were considered unallowable and the respective amounts of the disallowance.
  • FAR 42.709-2 General.
    …t proposal has been submitted; plus (ii) Interest on the paid portion, if any, of the disallowance. (2) If the indirect cost was determined to be unallowable for that contractor before proposal submission, the penalty is two times the amo…
  • FAR 42.709-4 Assessing the penalty.
    … of Contract Appeals or court decision involving the contractor, which upheld the cost disallowance; or (4) A determination or agreement of unallowability under 31.201-6. (c) Issue a final decision (see 33.211) which includes a demand for…
  • FAR 42.801 Notice of intent to disallow costs.
    …llar value by item and applicable time periods, and state the reasons for the intended disallowance; (4) Describe the potential impact on billing rates and forward pricing rate agreements; (5) State the notice's effective date and the dat…
  • FAR 47.303-3 F.o.b. origin, freight allowed.
    … Administration prescribes commercial zones at Subpart B of 49 CFR part 372); and (2) An allowance for freight, based on applicable published tariff rates (or Government rate tenders) between the points specified in the contract, is deduct…
  • FAR 47.404 Air freight forwarders.
    …49 U.S.C. 1301(24)(c)) for U.S. Government-financed movements of property. The rule on disallowance of expenditures in 47.403-3(a) applies also to the air carriers used by these international air freight forwarders. (b) Agency personnel sh…
  • FAR 49.109-7 Settlement by determination.
    …tion, schedules, and analyses as appropriate. The TCO shall explain each major item of disallowance. The TCO need not reconsider any other action relating to the terminated portion of the contract that was ratified or approved by the TCO or…
  • FAR 49.201 General.
    …the preparations made for the terminated portions of the contract, including a reasonable allowance for profit. Fair compensation is a matter of judgment and cannot be measured exactly. In a given case, various methods may be equally approp…
  • FAR 49.305-1 General.
    …contract or by the terminated portion. The contractor's adjusted fee shall not include an allowance for fee for subcontract effort included in subcontractors' settlement proposals. (b) The ratio of costs incurred to the total estimated cos…

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.