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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34 sections with “associated elements”

  • FAR 2.101 Definitions.
    …earch, development, production, operation or maintenance of the system. Affiliates means associated business concerns or individuals if, directly or indirectly either one controls or can control the other; or third party controls or can co…
  • FAR 52.240-1 Prohibition on Unmanned Aircraft Systems Manufactured or Assembled by American Security Drone Act—Covered Foreign Entities.
    … aircraft (49 U.S.C. 44801(11)). Unmanned aircraft system means an unmanned aircraft and associated elements (including communication links and the components that control the unmanned aircraft) that are required for the operator to operat…
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • FAR 7.105 Contents of written acquisition plans.
    …ity and financial responsibility, or adequacy of the contractor's accounting system), and associated reasoning essential to support the contract type selection. The contracting officer shall ensure that requirements and technical personnel …
  • FAR 15.404-1 Proposal analysis techniques.
    … tooling, equipment or real property, the reasonableness of scrap and spoilage, and other associated factors set forth in the proposal(s) in order to determine the need for and reasonableness of the proposed resources, assuming reasonable e…
  • FAR 40.201 Definitions.
    … aircraft (49 U.S.C. 44801(11)). Unmanned aircraft system means an unmanned aircraft and associated elements (including communication links and the components that control the unmanned aircraft) that are required for the operator to operat…
  • FAR 40.202-1 Scope.
    …eration of unmanned aircraft systems, which includes unmanned aircraft (i.e., drones) and associated elements. (b) The authorities in 40.202 expire on December 22, 2028 (section 1833 of Pub. L. 118-31, 41 U.S.C. 3901 note prec.).
  • FAR 4.1005-2 Exceptions.
    …m description and PSC. These data elements are not required in the line item if there are associated deliverable subline items that include the actual detailed identification. When this exception applies, use a general narrative description…
  • FAR 15.407-4 Should-cost review.
    …is used to evaluate significant elements of direct costs, such as material and labor, and associated indirect costs, usually associated with the production of major systems. When a program should-cost review is conducted relative to a contr…
  • FAR 22.1703 Policy.
    …uding wages and fringe benefits, the location of work, the living conditions, housing and associated costs (if employer or agent provided or arranged), any significant costs to be charged to the employee or potential employee, and, if appli…
  • FAR 25.003 Definitions.
    … certificate is issued); or (2) For components manufactured by the contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …fferor identifies the small business concern as a subcontractor in the bid or proposal or associated small business subcontracting plan, to furnish certain supplies or perform a portion of the subcontract; or (ii) The Offeror used the smal…
  • FAR 52.225-1 Buy American—Supplies.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • FAR 52.225-9 Buy American—Construction Materials.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    … certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (1) of this definition, plus allocable over…
  • DFARS 204.7103-1 Criteria for establishing.
    … of another contract line item, enter NSP instead of the unit price; (ii) When there are associated subline items, established for other than informational reasons, and those subline items are priced in accordance with 204.7104; (iii) Whe…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …uses); (vi) The ceilings and share lines contained in incentive provisions; (vii) Risks associated with contracts for foreign military sales (FMS) that are not funded by U.S. appropriations; and (viii) When the contract contains provisio…
  • DFARS 252.204-7021 Contractor Compliance With the Cybersecurity Maturity Model Certification Level Requirements.
    …the affirming official (see 32 CFR 170.4), of continuous compliance with the requirements associated with the CMMC level required in paragraph (d)(1) of this clause in the Supplier Performance Risk System (SPRS) (https://piee.eb.mil) for ea…
  • FAR 4.2301 Definitions.
    …ernment mission(s) or assets, national security, homeland security, or critical functions associated with use of a covered source or covered article; (6) Vulnerability of Federal systems, programs, or facilities; (7) Market alternatives t…
  • FAR 15.404-2 Data to support proposal analysis.
    … assistance is generally available to provide— (i) Technical, audit, and special reports associated with the cost elements of a proposal, including subcontracts; (ii) Information on related pricing practices and history; (iii) Informatio…
  • FAR 15.404-4 Profit.
    … (ii) Contract cost risk. (A) This factor measures the degree of cost responsibility and associated risk that the prospective contractor will assume as a result of the contract type contemplated and considering the reliability of the cost …
  • FAR 19.704 Subcontracting plan requirements.
    …fferor identifies the small business concern as a subcontractor in the bid or proposal or associated small business subcontracting plan, to furnish certain supplies or perform a portion of the contract; or (ii) The offeror used the small b…
  • FAR 31.001 Definitions.
    … to be made are established in advance and the benefits are determined thereby. Directly associated cost means any cost which is generated solely as a result of the incurrence of another cost, and which would not have been incurred had the…
  • FAR 31.205-6 Compensation for personal services.
    …axes, whether incurred by the fund or the contractor (including any increase in PRB costs associated with such taxes), unless the fund holding the plan assets is tax-exempt under the provisions of 26 U.S.C 501(c). (B) Be paid to an insurer…
  • FAR 43.204 Administration.
    … record and maintain data regarding the time required to definitize equitable adjustments associated with change orders for construction. The definitization of an equitable adjustment begins upon receipt of an adequate change order definiti…
  • FAR 52.245-1 Government Property.
    …ty from a vendor or supplier, so as to ensure the proper allocability and allowability of associated costs. (iii) Records of Government property. The Contractor shall create and maintain records of all Government property accountable to th…
  • DFARS 204.7104-1 Criteria for establishing.
    … than one accounting classification. A subline item shall be established for the quantity associated with the single accounting classification citation. Establish a line item rather than a subline item if it is likely that a subline item ma…
  • DFARS 215.407-4 Should-cost review.
    …ew of current, accurate, and complete data, and shall identify cost savings opportunities associated with specific engineering or business changes that can be quantified and tracked.
  • DFARS 216.401-71 Objective criteria.
    …ia to the maximum extent possible to measure contract performance. Objective criteria are associated with cost-plus-incentive-fee and fixed-price-incentive contracts. (2) When objective criteria exist but the contracting officer determines…
  • DFARS 225.7303-5 Acquisitions wholly paid for from nonrepayable funds.
    …licable to acquisitions of like items purchased by DoD for its own use. (b) Direct costs associated with meeting a foreign customer's additional or unique requirements are allowable under such contracts. Indirect burden rates applicable to…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …of technical information include research and engineering data, engineering drawings, and associated lists, specifications, standards, process sheets, manuals, technical reports, technical orders, catalog-item identifications, data sets, st…
  • DFARS 252.246-7006 Warranty Tracking of Serialized Items.
    …rked on an item that is globally unique and unambiguous. Usage means the quantity and an associated unit of measure that specifies the amount of a characteristic subject to the contractor's obligation to provide for remedy or corrective ac…

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.