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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12 sections with “balance sheet”

  • DFARS 252.225-7001 Buy American and Balance of Payments Program.
    … As prescribed in 225.1101(2)(i) and (2)(ii), use the following clause: Buy American and Balance of Payments Program—Basic (FEB 2024) (a) Definitions. As used in this clause— Commercially available off-the-shelf (COTS) item— (1) Means a…
  • DFARS 252.225-7036 Buy American—Free Trade Agreements—Balance of Payments Program.
    …1101(10)(i) and (10)(i)(A), use the following clause: Buy American—Free Trade Agreements—Balance of Payments Program—Basic (FEB 2024) (a) Definitions. As used in this clause— Bahraini end product means an article that— (1) Is wholly the…
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    Basic. As prescribed in 225.7503(a) and (a)(1), use the following clause: Balance of Payments Program—Construction Material—Basic (FEB 2024) (a) Definitions. As used in this clause— Commercially available off-the-shelf (COTS) item— (1) …
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    Basic. As prescribed in 225.7503(b) and (b)(1), use the following clause: Balance of Payments Program—Construction Material Under Trade Agreements—Basic (FEB 2024) (a) Definitions. As used in this clause— Caribbean Basin country construc…
  • FAR 52.232-12 Advance Payments.
    …needed for disbursements acceptable under this contract and report cash disbursements and balances as required by the administering office. The Contractor shall apply terms similar to this clause to any advance payments to subcontractors. …
  • FAR 50.103-4 Facts and evidence.
    …ed. (12) A statement of the course of events anticipated if the request is denied. (13) Balance sheets, preferably certified by a certified public accountant, (i) for the contractor's fiscal year immediately preceding the date of the firs…
  • DFARS 225.101 General.
    …e 225.1101(2)(iv) for use of alternate II of the clause at 252.225-7001, Buy American and Balance of Payments Program; (B) See 225.1101(2)(v) for use of alternate III of the clause at 252.225-7001, Buy American and Balance of Payments Prog…
  • FAR 42.1204 Applicability of novation agreements.
    …ing office; (iii) Total dollar value, as amended; and (iv) Approximate remaining unpaid balance. (3) Evidence of the transferee's capability to perform. (4) Any other relevant information requested by the responsible contracting officer…
  • FAR 52.215-1 Instructions to Offerors—Competitive Acquisition.
    …ent may determine that a proposal is unacceptable if the prices proposed are materially unbalanced between line items or subline items. Unbalanced pricing exists when, despite an acceptable total evaluated price, the price of one or more li…
  • DFARS 232.072-2 Appropriate information.
    …er shall obtain the required information for each individual/joint venturer/partner: (1) Balance sheet and income statement— (i) For the current fiscal year (interim); (ii) For the most recent fiscal year and, preferably, for the 2 prece…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …ontractor. The Contractor shall deduct these costs from the purchase price and refund the balance of the purchase price, if any, to the Purchaser. In the event the costs exceed the purchase price, the defaulting Purchaser hereby agrees to p…
  • FAR 52.225-9 Buy American—Construction Materials.
    …es, use of foreign construction material is noncompliant with the Buy American statute or Balance of Payments Program. (d) Data. To permit evaluation of requests under paragraph (c) of this clause based on unreasonable cost, the Contractor…

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.