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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9 sections with “comparative costs”

  • FAR 7.401 Acquisition considerations.
    …od of acquisition most advantageous to the Government based on a case-by-case analysis of comparative costs and other factors in accordance with this subpart and agency procedures. (2) The methods of acquisition to be compared in the analy…
  • FAR 2.101 Definitions.
    …ng whether a modification is minor include the value and size of the modification and the comparative value and size of the final product. Dollar values and percentages may be used as guideposts, but are not conclusive evidence that a modif…
  • FAR 15.308 Source selection decision.
    The source selection authority's (SSA) decision shall be based on a comparative assessment of proposals against all source selection criteria in the solicitation. While the SSA may use reports and analyses prepared by others, the source sel…
  • FAR 28.308 Self-insurance.
    …ements; (5) Any self-insurance feasibility studies or insurance market surveys reporting comparative alternatives; (6) Loss history, premiums history, and industry ratios; (7) A formula for establishing reserves, including percentage var…
  • FAR 52.215-1 Instructions to Offerors—Competitive Acquisition.
    …ernment. Any deviations from the terms and conditions of the solicitation, as well as the comparative advantage to the Government, shall be clearly identified and explicitly defined. The Government reserves the right to amend the solicitati…
  • FAR 52.216-7 Allowable Cost and Payment.
    …o determine if a proposal is adequate, but may be required during the audit process: (A) Comparative analysis of indirect expense pools detailed by account to prior fiscal year and budgetary data. (B) General organizational information an…
  • FAR 52.248-1 Value Engineering.
    …he difference between the existing contract requirement and the proposed requirement, the comparative advantages and disadvantages of each, a justification when an item's function or characteristics are being altered, the effect of the chan…
  • FAR 52.248-2 Value Engineering—Architect-Engineer.
    …h VEP: (1) A description of the difference between the existing the proposed design, the comparative advantage and disadvantages of each, a justification when an item's function is being altered, the effect of the change on system or facil…
  • FAR 52.248-3 Value Engineering—Construction.
    …iption of the difference between the existing contract requirement and that proposed, the comparative advantages and disadvantages of each, a justification when an item's function or characteristics are being altered, and the effect of the …

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.