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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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30 sections with “break out”

  • DFARS 207.171-3 Policy.
    DoD policy is to break out components of weapons systems or other major end items under certain circumstances. (a) When it is anticipated that a prime contract will be awarded without adequate price competition, and the prime contractor is…
  • DFARS 217.7506 Spare parts breakout program.
    …me 9, DoD Supply Chain Materiel Management Procedures: Materiel Programs, for spare parts breakout requirements.
  • DFARS 207.171 Component breakout.
  • FAR 15.408 Solicitation provisions and contract clauses.
    …nship between line item prices and the total contract price. You must attach cost-element breakdowns for each proposed line item, using the appropriate format prescribed in the “Formats for Submission of Line Item Summaries” section of this…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …ents' issuing authority; (B) Receive agreed upon wages on time; (C) Take lunch and work-breaks; (D) Elect to terminate employment at any time; (E) Identify grievances without fear of reprisal; (F) Have a copy of their employment contra…
  • FAR 50.103-4 Facts and evidence.
    … of the following information: (1) A statement and evidence of the contractor's original breakdown of estimated costs, including contingency allowances, and profit. (2) A statement and evidence of the contractor's present estimate of tota…
  • DFARS 215.407-4 Should-cost review.
    …ctor) team in a streamlined manner, if necessary. (F) Identification of opportunities to break out Government-furnished equipment versus prime contractor-furnished materials. (G) Identification of items or services contracted through thir…
  • FAR 2.101 Definitions.
    … railways, airports, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levees, canals, dredging, shoring, rehabilitation and reactivation of plants, scaffolding, drilling, blasting, excavating, clearing, and …
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …ervices are allowable only if the contractor's objective is to operate such services on a break-even basis. (ii) Losses sustained because food services or lodging accommodations are furnished without charge or at prices or rates which obvi…
  • DFARS 207.171-1 Scope.
    (a) This section provides policy for breaking out components of end items for future acquisitions so that the Government can purchase the components directly from the manufacturer or supplier and furnish them to the end item manufacturer as…
  • FAR 6.302-3 Industrial mobilization; engineering, developmental, or research capability; or expert services.
    …tion, contractors that are manufacturing critical items, where there would otherwise be a break in production; or (vi) Divide current production requirements among two or more contractors to provide for an adequate industrial mobilization …
  • FAR 7.105 Contents of written acquisition plans.
    … cannot be obtained. (ii) Identify the major components or subsystems. Discuss component breakout plans relative to these major components or subsystems. Describe how competition will be sought, promoted, and sustained for these components…
  • FAR 9.604 Limitations.
    …nment; (d) Pursue its policies on competitive contracting, subcontracting, and component breakout after initial production or at any other time; and (e) Hold the prime contractor fully responsible for contract performance, regardless of a…
  • FAR 15.404-1 Proposal analysis techniques.
    …distorted through application of overhead and whether such items should be considered for breakout. The contracting officer should require such information in all other negotiated contracts when appropriate. (g) Unbalanced pricing. (1) Unb…
  • FAR 15.404-4 Profit.
    …eded. (5) The contracting officer shall not require any prospective contractor to submit breakouts or supporting rationale for its profit or fee objective but may consider it, if it is submitted voluntarily. (6) If a change or modificatio…
  • FAR 15.503 Notifications to unsuccessful offerors.
    …b)(1)(iv) of this section readily reveals the reason. In no event shall an offeror's cost breakdown, profit, overhead rates, trade secrets, manufacturing processes and techniques, or other confidential business information be disclosed to a…
  • FAR 15.506 Postaward debriefing of offerors.
    …) Commercial and financial information that is privileged or confidential, including cost breakdowns, profit, indirect cost rates, and similar information; and (4) The names of individuals providing reference information about an offeror's…
  • FAR 19.402 Small Business Administration procurement center representatives.
    …mall, and women-owned small eligible under the Women-Owned Small Business Program; (iii) Breakout of discrete components, items, and requirements for competitive acquisitions; and (iv) Ways to improve competition. (2) Reviewing proposed …
  • FAR 19.705-7 Compliance with the subcontracting plan.
    …of the following, though not all inclusive, to be indicators of a good faith effort: (i) Breaking out work to be subcontracted into economically feasible units, as appropriate, to facilitate small business participation. (ii) Conducting m…
  • FAR 25.601 Definitions.
    … railways, airports, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levees, and canals, and the construction, alteration, maintenance, or repair of such buildings and works. Recovery Act designated countr…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …ilings at http://www.sec.gov/answers/execomp.htm.) (e) The Contractor shall not split or break down first-tier subcontract awards to a value below the threshold specified in FAR 4.1403(a), on the date of subcontract award, to avoid the rep…
  • FAR 52.248-2 Value Engineering—Architect-Engineer.
    …chitect-engineering contract the contractor shall— (1) Provide the Government with a fee breakdown schedule for the VE services (such as criteria review, task team review, and bid package review) included in the contract schedule; (2) Sub…
  • DFARS 207.171-4 Procedures.
    Agencies shall follow the procedures at PGI 207.171-4 for component breakout.
  • DFARS 215.404-71-4 Facilities capital employed.
    …ract appropriate contract overhead allocation base data, by year, from the evaluated cost breakdown or prenegotiation cost objective and list against each overhead pool and direct-charging service center. (iii) Multiply each allocation bas…
  • DFARS 218.170 Additional acquisition flexibilities.
    …iate work on a vessel. See 217.7103-4, 252.217-7010, and PGI 217.7103-4. (e) Spare parts breakout program. An urgent immediate buy need not be delayed if an evaluation of the additional information cannot be completed in time to meet the r…
  • DFARS 225.7004-3 Exceptions.
    …ips. The restriction at 225.7004-2(c) does not apply to large medium-speed engines for icebreakers or special mission ships. (e) Star trackers. The restriction at 225.7004-2(e) does not apply to acquisition programs that have received Mile…
  • DFARS 236.570 Additional provisions and clauses.
    …construction solicitations and contracts— (1) 252.236-7000, Modification Proposals-Price Breakdown; and (2) 252.236-7001, Contract Drawings and Specifications. (b) Use the following provisions and clauses in fixed-price construction cont…
  • DFARS 237.7204 Format and clauses for educational service agreements.
    …nonresident status of each student (if applicable to the Contractor's school); and (v) A breakdown of charges for each student, including credit hours, tuition, application fee, and other fees. Provide a total for each student and a grand …
  • DFARS 247.270-1 Definitions.
    …rom an agreed point of rest on a pier or lighter and its storage aboard a vessel; or (2) Breaking out and discharging of cargo from any space in the vessel to an agreed point of rest dockside or in a lighter.
  • DFARS 252.217-7001 Surge option.
    …on exercise, submit to the Contracting Officer a cost or price proposal (including a cost breakdown) for the added or accelerated items. (2) Failure to agree on a cost or price in negotiations resulting from the exercise of this option sha…

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.