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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321 sections with “base cost”: the first 40

  • FAR 15.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    …r cost realism)— (1) When the contracting officer determines that prices agreed upon are based on adequate price competition (see standards in paragraph (c)(1) of this subsection); (2) When the contracting officer determines that prices a…
  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    … contractor that the request shall include supporting rationale and— (A) For any request based on the criteria in 30.603-2(b)(3)(ii), the data necessary to demonstrate the required cost savings; or (B) For any request other than those bas…
  • FAR 31.203 Indirect costs.
    (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
  • FAR 52.216-7 Allowable Cost and Payment.
    … (d) Final indirect cost rates. (1) Final annual indirect cost rates and the appropriate bases shall be established in accordance with subpart 42.7 of the Federal Acquisition Regulation (FAR) in effect for the period covered by the indirec…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …acts and subcontracts described at FAR 16.202, 16.203, (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the …
  • FAR 52.232-28 Invitation To Propose Performance-Based Payments.
    …ibed in 32.1005(b)(1), insert the following provision: Invitation To Propose Performance-Based Payments (MAR 2000) (a) The Government invites the offeror to propose terms under which the Government will make performance-based contract fin…
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    As prescribed in 232.1005-70(a)(1), use the following clause: PERFORMANCE-BASED PAYMENTS—WHOLE-CONTRACT BASIS (DEC 2022) (a) Performance-based payments shall form the basis for the contract financing payments provided under this contract, …
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    As prescribed in 232.1005-70(a)(2), use the following clause: Performance-Based Payments—Deliverable-Item Basis (DEC 2022) (a) Performance-based payments shall form the basis for the contract financing payments provided under this contrac…
  • DFARS 252.232-7016 Notice of Progress Payments or Performance-Based Payments.
    …2.1005-70(c), insert the following provision: Notice of Progress Payments or Performance-Based Payments (APR 2020) (a) The need for customary progress payments in accordance with subpart 32.5 of the Federal Acquisition Regulation (FAR) or…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …haracter of the data to the attention of the contracting officer; (iii) The contract was based on an agreement about the total cost of the contract and there was no agreement about the cost of each item procured under such contract; or (i…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …ts under this contract shall be obtained by applying predetermined indirect cost rates to bases agreed upon by the parties, as specified below. (b)(1) The Contractor shall submit an adequate final indirect cost rate proposal to the Contrac…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …of the most comparable commercial product in the commercial market. (C) For items priced based on a catalog— (1) A copy of or identification of the Offeror's current catalog showing the price for that item; and (2) If the catalog pricing…
  • FAR 15.404-1 Proposal analysis techniques.
    … appropriate, to reflect any additions or reductions in cost elements to realistic levels based on the results of the cost realism analysis. (3) Cost realism analyses may also be used on competitive fixed-price incentive contracts or, in e…
  • FAR 32.110 Payment of subcontractors under cost-reimbursement prime contracts.
    … The payments are made under the criteria in subpart 32.5 for customary progress payments based on costs, 32.202-1 for commercial product or commercial service purchase financing, or 32.1003 for performance-based payments, as applicable. (…
  • FAR 34.202 Integrated Baseline Reviews.
    (a) When an EVMS is required, the Government will conduct an Integrated Baseline Review (IBR). (b) The purpose of the IBR is to verify the technical content and the realism of the related performance budgets, resources, and schedules. It s…
  • FAR 52.215-21 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Modifications.
    …eption from certified cost or pricing data requirements because the price agreed upon was based on adequate price competition or prices set by law or regulation, or was a contract or subcontract for the acquisition of a commercial product o…
  • DFARS 215.403-3 Requiring data other than certified cost or pricing data.
    …cers shall not determine the price of a contract or subcontract to be fair and reasonable based solely on historical prices paid by the Government (see PGI 215.403-3(4)); and (4) In lieu of the factors for consideration listed in FAR 15.40…
  • DFARS 216.405-2 Cost-plus-award-fee contracts.
    …ion at the end of an award-fee period are prohibited. (This prohibition does not apply to base-fee payments.) The fee-determining official's rating for award-fee evaluations will be provided to the contractor within 45 calendar days of the …
  • FAR 2.101 Definitions.
    …chase descriptions, or the solicitation (e.g., balance, facility of use, or pattern). Biobased product means a product determined by the U.S. Department of Agriculture to be a commercial product or industrial product (other than food or fe…
  • FAR 7.105 Contents of written acquisition plans.
    …for service contracts or orders must describe the strategies for implementing performance-based acquisition methods or must provide rationale for not using those methods (see subpart 37.6). (a) Acquisition background and objectives—(1) Sta…
  • FAR 9.406-3 Procedures.
    …raph (c)(3)(iv) of this section to include those flexible procedures. (2) In actions not based upon a conviction or civil judgment, if it is found that the contractor's submission in opposition raises a genuine dispute over facts material …
  • FAR 9.407-3 Procedures.
    …aragraph (c)(5) of this section to include those flexible procedures. (2) In actions not based on an indictment, if it is found that the contractor's submission in opposition raises a genuine dispute over facts material to the suspension a…
  • FAR 12.214 Cost Accounting Standards.
    … or fixed-price with economic price adjustment (provided that the price adjustment is not based on actual costs incurred). See 30.201-1 for CAS applicability to fixed-price with economic price adjustment contracts and subcontracts for comme…
  • FAR 15.406-2 Certificate of current cost or pricing data.
    …ture costs or projections. It applies to the data upon which the judgment or estimate was based. This distinction between fact and judgment should be clearly understood. If the contractor had information reasonably available at the time of …
  • FAR 16.203-1 Description.
    …ed contingencies. Economic price adjustments are of three general types: (1) Adjustments based on established prices. These price adjustments are based on increases or decreases from an agreed-upon level in published or otherwise establish…
  • FAR 16.203-2 Application.
    …ontract price can be identified and covered separately in the contract. Price adjustments based on established prices should normally be restricted to industry-wide contingencies. Price adjustments based on labor and material costs should b…
  • FAR 16.203-4 Contract clauses.
    (a) Adjustment based on established prices—standard supplies. (1) The contracting officer shall, when contracting by negotiation, insert the clause at 52.216-2, Economic Price Adjustment—Standard Supplies, or an agency-prescribed clause as …
  • FAR 16.305 Cost-plus-award-fee contracts.
    …fee contract is a cost-reimbursement contract that provides for a fee consisting of (a) a base amount (which may be zero) fixed at inception of the contract and (b) an award amount, based upon a judgmental evaluation by the Government, suff…
  • FAR 16.601 Time-and-materials contracts.
    …nd finding shall be— (i) Signed by the contracting officer prior to the execution of the base period or any option periods of the contracts; and (ii) Approved by the head of the contracting activity prior to the execution of the base peri…
  • FAR 28.305 Overseas workers' compensation and war-hazard insurance.
    …nd ancillary work in connection therewith at the site or on the project. (b) The Defense Base Act (42 U.S.C. 1651 et seq.) extends the Longshoremen's and Harbor Workers' Compensation Act (33 U.S.C. 901) to various classes of employees work…
  • FAR 30.001 Definitions.
    …contracts and subcontracts described at 16.202, 16.203 (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the …
  • FAR 30.606 Resolving cost impacts.
    … (c)(6) of this section, that the adjustments reflect a pro rata share of the cost impact based on the ratio of the cost impact of each Executive agency to the total cost impact. (3) For unilateral changes and noncompliances, the CFAO shal…
  • FAR 31.205-6 Compensation for personal services.
    … on individual compensation elements apply when prescribed. (3) The compensation must be based upon and conform to the terms and conditions of the contractor's established compensation plan or practice followed so consistently as to imply,…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …gh the corporate G&A, as appropriate. (ii) If allocations of IR&D or B&P through the G&A base do not provide equitable cost allocation, the contracting officer may approve use of a different base. (c) Allowability. Except as provided in p…
  • FAR 31.205-46 Travel costs.
    … subject to the limitations contained in this subsection. Costs for transportation may be based on mileage rates, actual costs incurred, or on a combination thereof, provided the method used results in a reasonable charge. Costs for lodging…
  • FAR 32.102 Description of contract financing methods.
    …ey are not measured by performance, they differ from partial, progress, or other payments based on the performance or partial performance of a contract. Advance payments may be made to prime contractors for the purpose of making advances to…
  • FAR 32.113 Customary contract financing.
    … conversion, alteration, or repair, when agency regulations provide for progress payments based on a percentage or stage of completion. (b) Financing of construction or architect-engineer services purchased under the authority of part 36. …
  • FAR 32.504 Subcontracts under prime contracts providing progress payments.
    (a) Subcontracts may include either performance-based payments, provided they meet the criteria in 32.1003, or progress payments, provided they meet the criteria in subpart 32.5 for customary progress payments, but not both. Subcontracts fo…
  • FAR 32.904 Determining payment due dates.
    …f actual acceptance occurs within the constructive acceptance period, the Government must base the determination of an interest penalty on the actual date of acceptance; (3) The constructive acceptance requirement does not compel Governmen…
  • FAR 32.1001 Policy.
    (a) Performance-based payments are the preferred Government financing method when the contracting officer finds them practical, and the contractor agrees to their use. (b) Performance-based payments are contract financing payments that are…

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.