SpendQueryBeta

48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

17 sections with “amortization”

  • FAR 31.205-6 Compensation for personal services.
    … in excess of the amount assignable to accounting periods on the basis of a straight line amortization of the transition obligation over the average remaining working lives of active employees covered by the PRB plan or a 20-year period, wh…
  • FAR 52.215-19 Notification of Ownership Changes.
    … all individual and grouped assets, their capitalized values, accumulated depreciation or amortization, and remaining useful lives are identified accurately before and after each of the Contractor's ownership changes; and (4) Retain and co…
  • FAR 3.501-2 General.
    … are available to the contracting officer to preclude recovery of buying-in losses (e.g., amortization of nonrecurring costs (see 15.408, Table 15-2, paragraph A., column (2) under “Formats for Submission of Line Item Summaries”) and treatm…
  • FAR 17.103 Definitions.
    …ation charge means the amount of unrecovered costs which would have been recouped through amortization over the full term of the contract, including the term canceled. Multiyear contract means a contract for the purchase of supplies or ser…
  • FAR 17.106-3 Special procedures applicable to DoD, NASA, and the Coast Guard.
    …ctives in 17.105-2. (g) Level unit prices. Multiyear contract procedures provide for the amortization of certain costs over the entire contract quantity resulting in identical (level) unit prices (except when the economic price adjustment …
  • FAR 31.205-11 Depreciation.
    …be distributed over their useful lives as depreciation charges or over the leased life as amortization charges, as appropriate, except that— (1) Lease costs under a sale and leaseback arrangement are allowable only up to the amount that wo…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    …ich they occur as credits or charges to the cost grouping(s) in which the depreciation or amortization applicable to those assets was included (but see paragraph (f) of this subsection). However, no gain or loss shall be recognized as a res…
  • FAR 31.205-37 Royalties and other costs for use of patents.
    (a) Royalties on a patent or amortization of the cost of purchasing a patent or patent rights necessary for the proper performance of the contract and applicable to contract products or processes are allowable unless— (1) The Government ha…
  • FAR 31.205-40 Special tooling and special test equipment costs.
    …h the contract schedule specifically excludes, shall be allowable only as depreciation or amortization. (c) When items are disqualified as special tooling or special test equipment because with relatively minor expense they can be made sui…
  • FAR 31.205-49 Goodwill.
    …ay arise from the acquisition of a company as a whole or a portion thereof. Any costs for amortization, expensing, write-off, or write-down of goodwill (however represented) are unallowable.
  • FAR 31.205-52 Asset valuations resulting from business combinations.
    …ets, when the purchase method of accounting for a business combination is used, allowable amortization and cost of money shall be limited to the total of the amounts that would have been allowed had the combination not taken place.
  • FAR 35.014 Government property and title.
    …s research program. (3) If title to equipment is vested in the contractor, depreciation, amortization, or use charges are not allowable with respect to that equipment under any existing or future Government contract or subcontract. (4) If…
  • FAR 52.227-9 Refund of Royalties.
    …efers to any costs or charges in the nature of royalties, license fees, patent or license amortization costs, or the like, for the use of or for rights in patents and patent applications in connection with performing this contract or any su…
  • FAR 52.232-16 Progress Payments.
    …tractors or suppliers. (iii) Costs ordinarily capitalized and subject to depreciation or amortization except for the properly depreciated or amortized portion of such costs. (iv) Payments made or amounts payable to subcontractors or suppl…
  • FAR 52.245-1 Government Property.
    …his paragraph, the Contractor agrees that no costs shall be allowed for any depreciation, amortization, or use under any existing or future Government contract or subcontract thereunder. The Contractor shall furnish the Contracting Officer …
  • DFARS 227.673 Foreign license and technical assistance agreements between the Government and domestic concerns.
    …ram or otherwise through the Government, any charge to the second source for royalties or amortization for patents or inventions in which the Government holds a royalty-free license; or data which the Government has the right to possess, us…
  • DFARS 227.674 Supply contracts between the Government and a foreign government or concern.
    …ce; and (b) Shall not accept or allow charges which in effect are— (1) For royalties or amortization for patents or inventions in which the Government holds a royalty-free license; or (2) For data which the Government has a right to poss…

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.