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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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42 sections with “contractor cost data reporting”: the first 40

  • DFARS 252.234-7003 Notice of Cost and Software Data Reporting System.
    …al, and the Government-approved CSDR plan for the proposed contract; (2) Demonstrate how contractor cost and data reporting (CCDR) will be based, to the maximum extent possible, upon actual cost transactions and not cost allocations; (3) …
  • DFARS 252.234-7004 Cost and Software Data Reporting System.
    …ware Data Reporting System—Basic (NOV 2014) (a) In the performance of this contract, the Contractor shall use— (1) A documented standard cost and software data reporting (CSDR) process that satisfies the guidelines contained in the DoD 50…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …ontracting officer shall immediately bring the matter to the attention of the prospective contractor, whether the defective data increase or decrease the contract price. The contracting officer shall consider any new data submitted to corre…
  • FAR 4.1703 Reporting requirements.
    (a) Thresholds. (1) Except as exempted by OFPP guidance, service contractor reporting shall be required for contracts and first-tier subcontracts for services based on type of contract and estimated total value. For indefinite-delivery cont…
  • FAR 15.404-2 Data to support proposal analysis.
    …ation necessary to perform the review. (4) When requesting field pricing assistance on a contractor's request for equitable adjustment, the contracting officer shall provide the information listed in 43.204(b)(5). (5) Field pricing inform…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …management positions. First-tier subcontract means a subcontract awarded directly by the Contractor for the purpose of acquiring supplies or services (including construction) for performance of a prime contract. It does not include the Con…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …016) (a) Definition. First-tier subcontract means a subcontract awarded directly by the Contractor for the purpose of acquiring supplies or services (including construction) for performance of a prime contract. It does not include the Con…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    …016) (a) Definition. First-tier subcontract means a subcontract awarded directly by the Contractor for the purpose of acquiring supplies or services (including construction) for performance of a prime contract. It does not include the Con…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    … prescribed in 27.303(b)(1), insert the following clause: Patent Rights—Ownership by the Contractor (MAY 2014) (a) As used in this clause— Invention means any invention or discovery that is or may be patentable or otherwise protectable u…
  • FAR 52.230-2 Cost Accounting Standards.
    …03.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts Only) By submission of a Disclosure Statement, disclose in writing th…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …03.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts only). If a business unit of an educational institution (defined as a…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …f administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the steps outlined in paragraphs (b) through (i) and (k) through (n) of this clause: (a) Definitions. As used in this clause— …
  • DFARS 215.407-4 Should-cost review.
    …programs, similar commercial programs (where appropriate), and other programs by the same contractor at the same facility. (D) An analysis of supply chain management to encourage competition and incentive cost performance at lower tiers. …
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    As prescribed in 225.371-5(a), use the following clause: Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States (Aug 2025) (a) Definitions. As used in this clause— Combatant Commander means the commander of …
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …intains in the CAGE master file. This type of code is known as a NATO CAGE (NCAGE) code. Contractor-acquired property, contractor inventory, Government property, Government-furnished property, and loss of Government property have the meani…
  • DFARS 252.246-7007 Contractor Counterfeit Electronic Part Detection and Avoidance System.
    As prescribed in 246.870-3(a), use the following clause: Contractor Counterfeit Electronic Part Detection and Avoidance System (JAN 2023) The following paragraphs (a) through (e) of this clause do not apply unless the Contractor is subjec…
  • FAR 2.101 Definitions.
    …nd other related services. Assignment of claims means the transfer or making over by the contractor to a bank, trust company, or other financing institution, as security for a loan to the contractor, of its right to be paid by the Governme…
  • FAR 8.406-4 Termination for cause.
    …r cause. Termination for cause shall comply with FAR 12.403, and may include charging the contractor with excess costs resulting from repurchase. (2) The schedule contracting office shall be notified of all instances where an ordering acti…
  • FAR 19.704 Subcontracting plan requirements.
    …business (including ANCs and Indian tribes) and women-owned small business concerns as subcontractors; (2) A statement of the total dollars planned to be subcontracted and a statement of the total dollars planned to be subcontracted to sma…
  • FAR 30.202-7 Determinations.
    … CFAO. (2) The CFAO shall determine if the Disclosure Statement adequately describes the contractor's cost accounting practices. Also, the CFAO shall— (i) If the Disclosure Statement is adequate, notify the contractor in writing, and prov…
  • FAR 42.302 Contract administration functions.
    …2.101) has designated the contracting officer to perform these functions. (1) Review the contractor's compensation structure. (2) Review the contractor's insurance plans. (3) Conduct post-award orientation conferences. (4) Review and ev…
  • FAR 42.1503 Procedures.
    … of the principal purpose of the contract or order. The evaluation should reflect how the contractor performed. The evaluation should include clear relevant information that accurately depicts the contractor's performance, and be based on o…
  • 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…
  • FAR 52.215-23 Limitations on Pass-Through Charges.
    … Charges (JUN 2020) (a) Definitions. As used in this clause— Added value means that the Contractor performs subcontract management functions that the Contracting Officer determines are a benefit to the Government (e.g., processing orders …
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …rms and conditions, for supplies and services for which the Government has paid the prime contractor. Subcontract means any agreement (other than one involving an employer-employee relationship) entered into by a Federal Government prime C…
  • 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 …
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …mation Matters. (A) Use the clause at 252.204-7004, Antiterrorism Awareness Training for Contractors, as prescribed in 204.7203. (B) Use the provision at 252.204-7008, Compliance with Safeguarding Covered Defense Information Controls, as …
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …otiation of fair and reasonable prices; (iii) Is consistent with and integrated with the contractor's related management systems; and (iv) Is subject to applicable financial control systems. Contractor means a business unit as defined in…
  • DFARS 242.7203 Review procedures.
    (a) Criteria for conducting reviews. Conduct an MMAS review when— (1) A contractor has $40 million of qualifying sales to the Government during the contractor's preceding fiscal year; and (2) The administrative contracting officer (ACO), …
  • DFARS 242.7502 Policy.
    (a) Contractors receiving cost-reimbursement, incentive type, time-and-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of completion, shall maintain an accounti…
  • DFARS 244.305-70 Policy.
    … the purchasing system analyst or auditor, shall— (1) Determine the acceptability of the contractor's purchasing system and approve or disapprove the system; and (2) Pursue correction of any deficiencies. (b) In evaluating the acceptabil…
  • DFARS 246.870-2 Policy.
    …arts. (1) Except as provided in paragraph (a)(2) of this section, the Government requires contractors and subcontractors at all tiers, to— (i) Obtain electronic parts that are in production by the original manufacturer or an authorized aft…
  • DFARS 252.219-7004 Small Business Subcontracting Plan (Test Program).
    …ns a willful or intentional failure to perform in accordance with the requirements of the Contractor's approved comprehensive subcontracting plan or willful or intentional action to frustrate the plan. Subcontract means any agreement (othe…
  • DFARS 252.242-7006 Accounting System Administration.
    …ocations and charges are consistent with billing procedures. Accounting system means the Contractor's system or systems for accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret…
  • FAR 12.503 Applicability of certain laws to Executive agency contracts for the acquisition of commercial products and commercial services.
    …r Offers (see 5.203). (4) 41 U.S.C. 2303(b), Policy on Personal Conflicts of Interest by Contractor Employees (see subpart 3.11). (5) 41 U.S.C. 3901(b) and 10 U.S.C. 3321(b) Contingent Fees (see 3.404). (6) 41 U.S.C. 4706(d)(1) and 10 U.…
  • DFARS 242.1502 Policy.
    (g) Past performance evaluations in the Contractor Performance Assessment Reporting System— (i) Shall include an assessment of the contractor's performance against, and efforts to achieve, the goals identified in its comprehensive small bu…
  • FAR 42.1501 General.
    …ng narratives) is relevant information, for future source selection purposes, regarding a contractor's actions under previously awarded contracts or orders. It includes, for example, the contractor's record of— (1) Conforming to requiremen…
  • DFARS 234.7100 Policy.
    …irements established in DoDI 5000.02. The two principal components of the CSDR system are contractor cost data reporting and software resources data reporting. (b) Prior to contract award, contracting officers shall consult with the Defens…
  • FAR 49.201 General.
    (a) A settlement should compensate the contractor fairly for the work done and the preparations made for the terminated portions of the contract, including a reasonable allowance for profit. Fair compensation is a matter of judgment and can…
  • DFARS 242.503-2 Post-award conference procedure.
    …Cost and Software Data Reporting, postaward conferences shall include a discussion of the contractor's standard cost and software data reporting (CSDR) process that satisfies the guidelines contained in the DoD 5000.04-M-1, CSDR Manual, and…

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.