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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8 sections with “apportion”

  • FAR 31.204 Application of principles and procedures.
    …en more than one subsection in 31.205 is relevant to a contractor cost, the cost shall be apportioned among the applicable subsections, and the determination of allowability of each portion shall be based on the guidance contained in the ap…
  • FAR 49.109-6 Joint settlement of two or more settlement proposals.
    …the contracts involved, (2) assign an amendment modification number to each contract, (3) apportion the total amount of the settlement among the several contracts on some reasonable basis, (4) have attached or incorporated a schedule showin…
  • FAR 1.201-1 The two councils.
    …se Contract Management Agency. (d) Responsibility for processing revisions to the FAR is apportioned by the two councils so that each council has cognizance over specified parts or subparts. (e) Each council shall be responsible for— (1)…
  • FAR 31.205-41 Taxes.
    …st of taxes incurred on property used in both Government and non-Government work shall be apportioned to all such work based upon the use of such property on the respective final cost objectives. (d) Any taxes, interest, or penalties that …
  • FAR 33.102 General.
    …misrepresentation. If the protest was sustained on several issues, protest costs shall be apportioned according to the costs attributable to the awardee's actions. (ii) The contracting officer shall review the amount of the debt, degree of…
  • FAR 36.205 Statutory cost limitations.
    …l not be considered; and (3) that the price on each schedule shall include an approximate apportionment of all estimated direct costs, allocable indirect costs, and profit. (c) The Government shall reject an offer if its prices exceed appl…
  • DFARS 204.7106 Contract modifications.
    …rice for the whole quantity of the line item, and price impact of the changed work can be apportioned equally over the whole to arrive at a new unit price, the quantity with the changes can be added into the quantity of the existing item. …
  • DFARS 252.236-7006 Cost limitation.
    …rices stated in offers for items subject to cost limitations shall include an appropriate apportionment of all costs, direct and indirect, overhead, and profit. (d) Offers may be rejected which— (1) Are materially unbalanced for the purpo…

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.