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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9 sections with “amortized”

  • FAR 52.217-2 Cancellation Under Multiyear Contracts.
    …nably necessary for performance of the contract, and (iii) that would have been equitably amortized over the entire multiyear contract period but, because of the cancellation, are not so amortized, and (2) a reasonable profit or fee on the …
  • DFARS 217.171 Multiyear contracts for services.
    …a multiyear contract for services: (1) The portion of the cost of any plant or equipment amortized as a cost of contract performance should not exceed the ratio between the period of contract performance and the anticipated useful commerci…
  • FAR 31.205-6 Compensation for personal services.
    …ve for the sole purpose of providing PRB to retirees. (B) Terminal funded costs shall be amortized over a period of 15 years. (iii) Accrual basis. PRB costs are accrued during the working lives of employees. Accrued PRB costs shall comply…
  • DFARS 252.239-7007 Cancellation or Termination of Orders.
    …e time services are cancelled. Basic termination liability means the nonrecoverable cost amortized in equal monthly increments throughout the liability period. Installed costs means the actual cost of equipment and materials specifically …
  • FAR 17.106-1 General.
    …me contractor or subcontractor, which would be applicable to, and which normally would be amortized over, the items or services to be furnished under the multiyear requirements. Nonrecurring costs include such costs, where applicable, as pl…
  • FAR 17.107 Options.
    …ments of subpart 17.2. Options should not include charges for plant and equipment already amortized, or other nonrecurring charges which were included in the basic contract.
  • FAR 41.101 Definitions.
    …nation liability means a contingent Government obligation to pay a utility supplier the unamortized portion of a connection charge and any other applicable nonrefundable service charge as defined in the contract in the event the Government …
  • FAR 52.232-16 Progress Payments.
    …alized 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 suppliers, except for— (A) Completed work, including par…
  • DFARS 239.7408-1 General.
    …unications services for a shorter time than the minimum to reimburse the contractor for unamortized nonrecoverable costs. These costs are usually expressed in terms of a termination liability, as provided in the contract or by tariff; (2) …

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.