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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 “contract cost principles and procedures”

  • 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 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 31.105 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 31.205-47 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 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…
  • 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…
  • 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 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 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 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 52.249-5 Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).
    …Institutions) (AUG 2016) (a) The Government may terminate performance of work under this contract in whole or, from time to time, in part if the Contracting Officer determines that a termination is in the Government's interest. The Contrac…
  • 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 …
  • 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…
  • 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 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 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 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 36.104 Policy.
    …Architects and Engineers, or another acquisition procedure authorized by law is used, the contracting officer shall use the two-phase selection procedures authorized by 10 U.S.C. 3241 or 41 U.S.C. 3309 when entering into a contract for the …
  • FAR 45.101 Definitions.
    …parts from Government property for use or for installation on other Government property. Contractor-acquired property means property acquired, fabricated, or otherwise provided by the contractor for performing a contract and to which the G…
  • FAR 49.100 Scope of subpart.
    (a) This subpart deals with— (1) The authority and responsibility of contracting officers to terminate contracts in whole or in part for the convenience of the Government or for default; (2) Duties of the contractor and the contracting of…
  • FAR 52.232-12 Advance Payments.
    …yments (MAY 2001) (a) Requirements for payment. Advance payments will be made under this contract (1) upon submission of properly certified invoices or vouchers by the Contractor, and approval by the administering office, ____ [Insert the …
  • FAR 52.232-16 Progress Payments.
    … clause: Progress Payments (NOV 2021) The Government will make progress payments to the Contractor when requested as work progresses, but not more frequently than monthly, in amounts of $2,500 or more approved by the Contracting Officer, …
  • FAR 52.245-1 Government Property.
    …parts from Government property for use or for installation on other Government property. Contractor-acquired property means property acquired, fabricated, or otherwise provided by the Contractor for performing a contract, and to which the …
  • FAR 52.249-2 Termination for Convenience of the Government (Fixed-Price).
    …(Fixed-Price) (APR 2012) (a) The Government may terminate performance of work under this contract in whole or, from time to time, in part if the Contracting Officer determines that a termination is in the Government's interest. The Contrac…
  • FAR 52.249-3 Termination for Convenience of the Government (Dismantling, Demolition, or Removal of Improvements).
    …Improvements) (APR 2012) (a) The Government may terminate performance of work under this contract, in whole or, from time to time, in part if the Contracting Officer determines that a termination is in the Government's interest. The Contra…
  • 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 239.7402 Policy.
    …iples, and accounting practices; and (3) Making provision in telecommunications services contracts for adoption of— (i) FCC approved practices; or (ii) The generally accepted practices of the industry on those issues concerning common ca…
  • FAR 42.705-4 State and local governments.
    … cognizant agency for indirect costs will be used by all Federal agencies that also award contracts to these same State and local governments.
  • DFARS 231.100-70 Contract clause.
    Use the clause at 252.231-7000, Supplemental Cost Principles, in all solicitations and contracts which are subject to the principles and procedures described in FAR subpart 31.1, 31.2, 31.6, or 31.7.
  • FAR 1.402 Policy.
    …1.101 for instructions concerning deviations pertaining to the subject matter of part 31, Contract Cost Principles and Procedures. Deviations are not authorized with respect to 30.201-3 and 30.201-4, or the requirements of the Cost Accounti…
  • FAR 52.202-1 Definitions.
    …1, insert the following clause: Definitions (JUN 2020) When a solicitation provision or contract clause uses a word or term that is defined in the Federal Acquisition Regulation (FAR), the word or term has the same meaning as the definiti…
  • FAR 31.100 Scope of subpart.
    …he cost principles and procedures in succeeding subparts of this part to various types of contracts and subcontracts. It also describes the need for advance agreements.
  • FAR 31.101 Objectives.
    …rtment of Defense require advance approval of the Principal Director, Defense Pricing and Contracting, Office of the Under Secretary of Defense for Acquisition and Sustainment.

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.