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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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73 sections with “contract cost principles”: the first 40

  • FAR 32.110 Payment of subcontractors under cost-reimbursement prime contracts.
    If the contractor makes financing payments to a subcontractor under a cost-reimbursement prime contract, the contracting officer should accept the financing payments as reimbursable costs of the prime contract only under the following condi…
  • FAR 47.104-3 Cost-reimbursement contracts.
    …ates may be used for shipments moving on commercial bills of lading in cost reimbursement contracts under which the transportation costs are direct and allowable costs under the cost principles of Part 31. (b) 49 U.S.C. 10721 and 13712 rat…
  • FAR 49.403 Termination of cost-reimbursement contracts for default.
    (a) The right to terminate a cost-reimbursement contract for default is provided for in the Termination for Default or for Convenience of the Government clause at 52.249-6. A 10-day notice to the contractor before termination for default is…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    As prescribed in 12.301(b)(3), insert the following clause: Contract Terms and Conditions—Commercial Products and Commercial Services (NOV 2023) (a) Inspection/Acceptance. The Contractor shall only tender for acceptance those items that c…
  • DFARS 215.403-5 Instructions for submission of certified cost or pricing data and data other than certified cost or pricing data.
    (b)(3) For contractors following the contract cost principles in FAR subpart 31.2, Contracts With Commercial Organizations, pursuant to the procedures in FAR 42.1701(b), the administrative contracting officer shall require contractors to co…
  • DFARS 252.243-7001 Pricing of contract modifications.
    As prescribed in 243.205-70, use the following clause: Pricing of Contract Modifications (DEC 1991) When costs are a factor in any price adjustment under this contract, the contract cost principles and procedures in FAR part 31 and DFARS …
  • FAR 15.408 Solicitation provisions and contract clauses.
    (a) Changes or Additions to Make-or-Buy Program. The contracting officer shall insert the clause at 52.215-9, Changes or Additions to Make-or-Buy Program, in solicitations and contracts when it is contemplated that a make-or- buy program wi…
  • FAR 31.102 Fixed-price contracts.
    The applicable subparts of part 31 shall be used in the pricing of fixed-price contracts, subcontracts, and modifications to contracts and subcontracts whenever (a) cost analysis is performed, or (b) a fixed-price contract clause requires t…
  • FAR 31.103 Contracts with commercial organizations.
    This category includes all contracts and contract modifications for supplies, services, or experimental, developmental, or research work negotiated with organizations other than educational institutions (see 31.104), construction and archit…
  • FAR 31.104 Contracts with educational institutions.
    This category includes all contracts and contract modifications for research and development, training, and other work performed by educational institutions (defined as institutions of higher educations in the OMB Uniform Guidance at 2 CFR …
  • FAR 31.105 Construction and architect-engineer contracts.
    (a) This category includes all contracts and contract modifications negotiated on the basis of cost with organizations other than educational institutions (see 31.104), State and local governments (see 31.107), and nonprofit organizations e…
  • 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 31.204 Application of principles and procedures.
    …dance is provided for certain items for emphasis or clarity. (b)(1) For the following subcontract types, costs incurred as reimbursements or payments to a subcontractor are allowable to the extent the reimbursements or payments are for cos…
  • FAR 31.205-42 Termination costs.
    Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost principles peculiar to termination situation…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …counsel; the costs of the services of accountants, consultants, or others retained by the contractor or subcontractor to assist it; costs of employees, officers, and directors; and any similar costs incurred before, during, and after commen…
  • 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 49.105 Duties of termination contracting officer after issuance of notice of termination.
    …nd the notice of termination, the TCO shall— (1) Direct the action required of the prime contractor; (2) Examine the settlement proposal of the prime contractor and, when appropriate, the settlement proposals of subcontractors; (3) Promp…
  • FAR 49.113 Cost principles.
    …in asserting, negotiating, or determining costs relevant to termination settlements under contracts with other than educational institutions, and (b) be a guide for the negotiation of settlements under contracts for experimental, developmen…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    … Definitization (DEC 2002) (a) Reimbursement rate. Pending the placing of the definitive contract referred to in this letter contract, the Government will promptly reimburse the Contractor for all allowable costs under this contract at the…
  • FAR 52.242-4 Certification of Final Indirect Costs.
    …, insert the following clause: Certification of Final Indirect Costs (JAN 1997) (a) The Contractor shall— (1) Certify any proposal to establish or modify final indirect cost rates; (2) Use the format in paragraph (c) of this clause to c…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …eimbursement) (MAY 2004) (a) The Government may terminate performance of work under this contract in whole or, from time to time, in part, if— (1) The Contracting Officer determines that a termination is in the Government's interest; or …
  • DFARS 217.171 Multiyear contracts for services.
    (a) The head of the agency may enter into a multiyear contract for a period of not more than 5 years for the following types of services (and items of supply relating to such services), even though funds are limited by statute to obligation…
  • DFARS 252.231-7000 Supplemental cost principles.
    …ause: Supplemental Cost Principles (DEC 1991) When the allowability of costs under this contract is determined in accordance with part 31 of the Federal Acquisition Regulation (FAR), allowability shall also be determined in accordance wit…
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    …escribed 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, and s…
  • FAR 12.403 Termination.
    (a) General. The clause at 52.212-4 permits the Government to terminate a contract for commercial products or commercial services either for the convenience of the Government or for cause. However, the paragraphs in 52.212-4 entitled “Termi…
  • FAR 15.404-1 Proposal analysis techniques.
    …sal analysis is to ensure that the final agreed-to price is fair and reasonable. (1) The contracting officer is responsible for evaluating the reasonableness of the offered prices. The analytical techniques and procedures described in this…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …Acquisitions (Other Than Commercial Products and Commercial Services) (MAR 2026) (a) The Contractor shall comply with the following Federal Acquisition Regulation (FAR) clauses that are incorporated by reference: (1) The clauses listed be…
  • DFARS 201.402 Policy.
    (1) The Principal Director, Defense Pricing, Contracting, and Acquisition Policy, Office of the Under Secretary of Defense (Acquisition and Sustainment) (OUSD(A&S)DPCAP), is the approval authority within DoD for any individual or class devi…
  • DFARS 252.242-7006 Accounting System Administration.
    …ost data are reliable; (3) Risk of misallocations and mischarges are minimized; and (4) Contract allocations and charges are consistent with billing procedures. Accounting system means the Contractor's system or systems for accounting me…
  • FAR 31.107 Contracts with State, local, and federally recognized Indian tribal governments.
    (a) Subpart 31.6 provides principles and standards for determining costs applicable to contracts with State, local, and federally recognized Indian tribal governments. They provide the basis for a uniform approach to the problem of determin…
  • FAR 31.201-7 Construction and architect-engineer contracts.
    …pecific principles and procedures for evaluating and determining costs in connection with contracts and subcontracts for construction, and architect-engineer contracts related to construction projects, are in 31.105. The applicability of th…
  • FAR 1.102 Statement of guiding principles for the Federal Acquisition System.
    …mple— (i) Maximizing the use of commercial products and commercial services; (ii) Using contractors who have a track record of successful past performance or who demonstrate a current superior ability to perform; and (iii) Promoting comp…
  • FAR 2.101 Definitions.
    … or term when used in that part, subpart, or section. Acquisition means the acquiring by contract with appropriated funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lea…
  • FAR 7.103 Agency-head responsibilities.
    … (d) Ensuring that acquisition planners document the file to support the selection of the contract type in accordance with subpart 16.1. (e) Establishing criteria and thresholds at which increasingly greater detail and formality in the pla…
  • FAR 9.406-3 Procedures.
    …le, consistent with principles of fundamental fairness. These procedures shall afford the contractor (and any specifically named affiliates) an opportunity to submit, in person, in writing, or through a representative, information and argum…
  • FAR 9.407-3 Procedures.
    …le, consistent with principles of fundamental fairness. These procedures shall afford the contractor (and any specifically named affiliates) an opportunity, following the imposition of suspension, to submit, in person, in writing, or throug…
  • FAR 15.404-4 Profit.
    …. (1) Profit or fee prenegotiation objectives do not necessarily represent net income to contractors. Rather, they represent that element of the potential total remuneration that contractors may receive for contract performance over and ab…
  • FAR 31.000 Scope of part.
    This part contains cost principles and procedures for (a) the pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1(c)) and (b) the determination, negotiation, …
  • FAR 31.109 Advance agreements.
    …y of the costs covered in this part applies broadly to many accounting systems in varying contract situations. Thus, the reasonableness, the allocability and the allowability under the specific cost principles at subparts 31.2, 31.3, 31.6, …
  • FAR 31.201-2 Determining allowability.
    …d accounting principles and practices appropriate to the circumstances. (4) Terms of the contract. (5) Any limitations set forth in this subpart. (b) Certain cost principles in this subpart incorporate the measurement, assignment, and al…

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.