48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

4 sections with “book inventories”

  • FAR 15.408 Solicitation provisions and contract clauses.
    …distinction between submitting certified cost or pricing data and merely making available books, records, and other documents without identification. The requirement for submission of certified cost or pricing data is met when all accurate …
  • FAR 31.205-26 Material costs.
    …Reasonable adjustments arising from differences between periodic physical inventories and book inventories may be included in arriving at costs; provided such adjustments relate to the period of contract performance. (d) When materials are…
  • FAR 52.232-16 Progress Payments.
    …r shall give the Government reasonable opportunity to examine and verify the Contractor's books, records, and accounts. (2) The Contractor shall furnish estimates to complete that have been developed or updated within six months of the dat…
  • FAR 52.232-32 Performance-Based Payments.
    …ed payment is true and correct; this request (and attachments) has been prepared from the books and records of the Contractor, in accordance with the contract and the instructions of the Contracting Officer; (2) (Except as reported in writ…

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.