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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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40 sections with “business combination”

  • FAR 31.205-52 Asset valuations resulting from business combinations.
    (a) For tangible capital assets, when the purchase method of accounting for a business combination is used, whether or not the contract or subcontract is subject to CAS, the allowable depreciation and cost of money shall be based on the cap…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …owing clause: RIGHTS IN OTHER THAN COMMERCIAL TECHNICAL DATA AND COMPUTER SOFTWARE—SMALL BUSINESS INNOVATION RESEARCH PROGRAM AND SMALL BUSINESS TECHNOLOGY TRANSFER PROGRAM (AUG 2025) (a) Definitions. As used in this clause— Commercial c…
  • DFARS 252.242-7005 Contractor business systems.
    As prescribed in 242.7001, use the following clause: Contractor Business Systems (Jan 2025) (a) This clause only applies to covered contracts that are subject to the Cost Accounting Standards under 41 U.S.C. chapter 15, as implemented in …
  • DFARS 231.205-70 External restructuring costs.
    … DoD; and (2) Implements 10 U.S.C. 3761. (b) Definitions. As used in this section: (1) Business combination means a transaction whereby assets or operations of two or more companies not previously under common ownership or control are co…
  • FAR 2.101 Definitions.
    …lopment, 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 control both,…
  • FAR 7.107-2 Consolidation.
    …substantial benefits to the Government. However, because of the potential impact on small business participation, before conducting an acquisition that is a consolidation of requirements with an estimated total dollar value exceeding $2 mil…
  • FAR 7.107-3 Bundling.
    …substantial benefits to the Government. However, because of the potential impact on small business participation, before conducting an acquisition strategy that involves bundling, the agency shall make a written determination that the bundl…
  • FAR 13.003 Policy.
    …shold, but at or below the simplified acquisition threshold, shall be set aside for small business concerns (see 19.000, 19.203, and subpart 19.5). (2) The contracting officer may make an award to a small business concern under the— (i) 8…
  • FAR 25.106 Determining reasonableness of cost.
    …w offer, inclusive of duty— (A) 20 percent, if the lowest domestic offer is from a large business concern; or (B) 30 percent, if the lowest domestic offer is from a small business concern. The contracting officer must use this factor, or …
  • FAR 25.504-4 Group award basis.
    …Example 1. Problem: Offeror C specifies all-or-none award. Assume all offerors are large businesses. The acquisition is not covered by the WTO GPA . STEP 1: Evaluate Offers A & B before considering Offer C and determine which offer has th…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    …. However, no gain or loss shall be recognized as a result of the transfer of assets in a business combination (see 31.205-52). (b) Notwithstanding the provisions in paragraph (c) of this subsection, when costs of depreciable property are …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …d Video Surveillance Services or Equipment. Economically disadvantaged women-owned small business (EDWOSB) concern means a small business concern that is at least 51 percent directly and unconditionally owned by, and the management and dai…
  • FAR 52.232-12 Advance Payments.
    …in payment of taxes or of the costs of performing this contract in the ordinary course of business. (iii) The appointment of a trustee, receiver, or liquidator for all or a substantial part of the Contractor's property, or the institution …
  • FAR 52.232-16 Progress Payments.
    … delinquent in payment of the costs of performing this contract in the ordinary course of business. (5) The fair value of the undelivered work is less than the amount of unliquidated progress payments for that work. (6) The Contractor is …
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …ing the restriction is notified of such reproduction, release, disclosure, or use. Small Business Innovation Research/Small Business Technology Transfer (SBIR/STTR) data means all technical data or computer software developed or generated …
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …se is subject to the limitations in paragraphs (1) through (4) of this definition. Small Business Innovation Research/Small Business Technology Transfer (SBIR/STTR) data means all technical data or computer software developed or generated …
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …essary and proper in the public interest or to avoid the serious impairment of Government business, and is in accord with the remedial purpose of the Service Contract Labor Standards statute to protect prevailing labor standards (41 U.S.C. …
  • FAR 31.203 Indirect costs.
    …direct costs may require revision when there is a significant change in the nature of the business, the extent of subcontracting, fixed-asset improvement programs, inventories, the volume of sales and production, manufacturing processes, th…
  • FAR 31.205-46 Travel costs.
    …, and incidental expenses. (1) Costs incurred by contractor personnel on official company business are allowable, subject to the limitations contained in this subsection. Costs for transportation may be based on mileage rates, actual costs …
  • DFARS 231.205-6 Compensation for personal services.
    … by the contractor to an employee, that are part of restructuring costs associated with a business combination, are unallowable under DoD contracts funded by fiscal year 1996 or subsequent appropriations. This limitation does not apply to s…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • FAR 15.305 Proposal evaluation.
    …rformance of offerors in complying with subcontracting plan goals for small disadvantaged business (SDB) concerns (see subpart 19.7). (vi) For offerors that are joint ventures, the evaluation shall take into account past performance of the…
  • FAR 31.205-33 Professional and consultant service costs.
    …ed, or otherwise resulting in violation of any statute or regulation prohibiting improper business practices or conflicts of interest. (4) Services performed which are not consistent with the purpose and scope of the services contracted fo…
  • FAR 31.205-49 Goodwill.
    …unidentifiable intangible asset, originates under the purchase method of accounting for a business combination when the price paid by the acquiring company exceeds the sum of the identifiable individual assets acquired less liabilities assu…
  • DFARS 202.101 Definitions.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • DFARS 252.242-7004 Material Management and Accounting System.
    …ly complies with the system criteria in paragraph (d) of this clause. Contractor means a business unit as defined in Federal Acquisition Regulation (FAR) 2.101. Material management and accounting system (MMAS) means the Contractor's syste…
  • DFARS 252.242-7006 Accounting System Administration.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • FAR 4.102 Contractor's signature.
    …ith an individual shall be signed by that individual. A contract with an individual doing business as a firm shall be signed by that individual, and the signature shall be followed by the individual's typed, stamped, or printed name and the…
  • FAR 16.103 Negotiating contract type.
    …ormance. (b) A firm-fixed-price contract, which best utilizes the basic profit motive of business enterprise, shall be used when the risk involved is minimal or can be predicted with an acceptable degree of certainty. However, when a reaso…
  • FAR 25.101 General.
    … this category, except for COTS fasteners. (b) The Buy American statute applies to small business set-asides. A manufactured product of a small business concern is a U.S.-made end product, but is not a domestic end product unless it meets …
  • FAR 52.232-32 Performance-Based Payments.
    …in payment of any subcontractor or supplier under this contract in the ordinary course of business. (f) Title. (1) Title to the property described in this paragraph (f) shall vest in the Government. Vestiture shall be immediately upon the …
  • DFARS 252.234-7002 Earned Value Management System.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • DFARS 252.245-7003 Contractor Property Management System Administration.
    …ncy or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such information will not be prevented, or detected and …
  • FAR 52.215-2 Audit and Records—Negotiation.
    …y record that the Contractor or subcontractor does not maintain in the ordinary course of business or pursuant to a provision of law. (e) Reports. If the Contractor is required to furnish cost, funding, or performance reports, the Contract…
  • FAR 52.222-41 Service Contract Labor Standards.
    …proper in the public interest or to avoid serious impairment of the conduct of Government business. (1) Apprentices, student-learners, and workers whose earning capacity is impaired by age, physical or mental deficiency, or injury may be e…
  • FAR 52.222-53 Exemption From Application of the Service Contract Labor Standards to Contracts for Certain Services—Requirements.
    …by the Contractor to the general public in substantial quantities in the course of normal business operations. (b) The contract services are furnished at prices that are, or are based on, established catalog or market prices. An “establish…
  • DFARS 225.003 Definitions.
    …ion is a foreign concern; or (2) An unincorporated concern having its principal place of business in the United States. Domestic end product means— (1) For an end product that does not consist wholly or predominantly of iron or steel or …
  • DFARS 252.232-7006 Wide Area WorkFlow Payment Instructions.
    … (c) WAWF access. To access WAWF, the Contractor shall— (1) Have a designated electronic business point of contact in the System for Award Management at https://www.sam.gov and (2) Be registered to use WAWF at https://wawf.eb.mil/ followi…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …the Contractor shall report the updated status of the property to the GFP module within 7 business days of the date the change in status occurs, unless otherwise specified in the contract. (4) The Contractor shall use Wide Area WorkFlow in…

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.