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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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50 sections with “cost accounting practice”: the first 40

  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    (a) Scope. This section applies to required, unilateral, and desirable changes in cost accounting practices. (b) Procedures. Upon receipt of the contractor's notification and description of the change in cost accounting practice, the CFAO …
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting Practices (JUN 2020) (a) The Contractor, in connection with this contract, shall— (1) Comply with the requirements of 48 CFR 9904.40…
  • FAR 52.230-4 Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.
    …prescribed in 30.201-4(c)(1), insert the following clause: Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns (JUN 2020) (a) The Contractor, in connection with this contract, shall— (1) Comply with the requirements …
  • FAR 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes.
    As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005) The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost…
  • FAR 30.603 Changes to disclosed or established cost accounting practices.
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    As prescribed in 30.201-3(a), insert the following provision: Cost Accounting Standards Notices and Certification (JUN 2020) This notice does not apply to small businesses or foreign governments. This notice is in three parts, identified …
  • FAR 52.230-2 Cost Accounting Standards.
    As prescribed in 30.201-4(a)(1), insert the following clause: Cost Accounting Standards (JUN 2020) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by ref…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    As prescribed in 30.201-4(e)(1), insert the following clause: Cost Accounting Standards—Educational Institution (JUN 2020) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are in…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor sha…
  • FAR 30.101 Cost Accounting Standards.
    (a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices. (b) Con…
  • FAR 31.201-6 Accounting for unallowable costs.
    (a) Costs that are expressly unallowable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs, shall be identified and excluded from any billing, claim, or proposal applicable to a Gove…
  • FAR 30.606 Resolving cost impacts.
    …ll coordinate with the affected contracting officers before negotiating and resolving the cost impact when the estimated cost impact on any of their contracts is at least $100,000. However, the CFAO has the sole authority for negotiating an…
  • FAR 15.407-4 Should-cost review.
    (a) General. (1) Should-cost reviews are a specialized form of cost analysis. Should-cost reviews differ from traditional evaluation methods because they do not assume that a contractor's historical costs reflect efficient and economical op…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    (a) Definitions. As used in this subsection— Costs of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs; e.g., property taxes, insurance, and depreciation. Facilities means pl…
  • FAR 31.205-36 Rental costs.
    (a) This subsection is applicable to the cost of renting or leasing real or personal property acquired under “operating leases” as defined in Financial Accounting Standards Board's Accounting Standards Codification (FASB ASC) 840, Leases. (…
  • FAR 52.216-7 Allowable Cost and Payment.
    As prescribed in 16.307(a), insert the following clause: Allowable Cost and Payment (AUG 2018) (a) Invoicing. (1) The Government will make payments to the Contractor when requested as work progresses, but (except for small business concer…
  • DFARS 219.7104 Developmental assistance costs eligible for reimbursement or credit.
    …inistration of the mentor firm's subcontracts. The mentor firm must accumulate and charge costs associated with the latter in accordance with its approved accounting practices. Mentor firm costs that are eligible for reimbursement are set f…
  • DFARS 252.242-7006 Accounting System Administration.
    …t— (1) Applicable laws and regulations are complied with; (2) The accounting system and cost data are reliable; (3) Risk of misallocations and mischarges are minimized; and (4) Contract allocations and charges are consistent with billin…
  • FAR 30.001 Definitions.
    … Affected CAS-covered contract or subcontract means a contract or subcontract subject to Cost Accounting Standards (CAS) rules and regulations for which a contractor or subcontractor— (1) Used one cost accounting practice to estimate cost…
  • FAR 30.201-4 Contract clauses.
    (a) Cost Accounting Standards. (1) The contracting officer shall insert the clause at FAR 52.230-2, Cost Accounting Standards, in negotiated contracts, unless the contract is exempted (see 48 CFR 9903.201-1), the contract is subject to modi…
  • FAR 30.603-1 Required changes.
    …all state whether or not the award of a contract would require a change to an established cost accounting practice affecting existing contracts and subcontracts (see 52.230-1). The contracting officer shall notify the CFAO if the offeror st…
  • FAR 30.603-2 Unilateral and desirable changes.
    …ilateral changes. (1) The contractor may unilaterally change its disclosed or established cost accounting practices, but the Government shall not pay any increased cost, in the aggregate, as a result of the unilateral change. (2) Prior to …
  • FAR 30.605 Processing noncompliances.
    (a) General. Prior to making any contract price or cost adjustments under the applicable paragraph(s) addressing noncompliance at 52.230-2, 52.230-3, or 52.230-5, the CFAO shall determine that— (1) The contemplated contract price or cost a…
  • FAR 31.105 Construction and architect-engineer contracts.
    …his 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 except…
  • FAR 32.601 General.
    …etermination or for determination of prices under incentive type contracts. (2) Price or cost reductions for defective certified cost or pricing data. (3) Financing payments determined to be in excess of the contract limitations at 52.232…
  • FAR 2.101 Definitions.
    … comprehensive plan for fulfilling the agency need in a timely manner and at a reasonable cost. It includes developing the overall strategy for managing the acquisition. Activity Address Code (AAC) means a distinct six-position code consis…
  • FAR 15.404-1 Proposal analysis techniques.
    …evel of detail of the analysis required. (2) Price analysis shall be used when certified cost or pricing data are not required (see paragraph (b) of this subsection and 15.404-3). (3) Cost analysis shall be used to evaluate the reasonable…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …te I, if a fixed-price incentive contract is contemplated; or (2) Its Alternate II, if a cost-plus-incentive-fee contract is contemplated. (b) Price Reduction for Defective Certified Cost or Pricing Data. The contracting officer shall, wh…
  • FAR 16.601 Time-and-materials contracts.
    …ices for which there is not a labor category specified in the contract; (3) Other direct costs (e.g., incidental services for which there is not a labor category specified in the contract, travel, computer usage charges, etc.); and (4) Ap…
  • FAR 30.202-7 Determinations.
    …he 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 provide a copy to…
  • FAR 30.601 Responsibility.
    … 1.7) for all CAS-covered contracts and subcontracts, including— (1) Whether a change in cost accounting practice or noncompliance has occurred; and (2) If a change in cost accounting practice or noncompliance has occurred, how any result…
  • FAR 31.201-2 Determining allowability.
    (a) A cost is allowable only when the cost complies with all of the following requirements: (1) Reasonableness. (2) Allocability. (3) Standards promulgated by the CAS Board, if applicable, otherwise, generally accepted accounting princip…
  • FAR 31.205-6 Compensation for personal services.
    …e following general criteria and additional requirements contained in other parts of this cost principle: (1) Compensation for personal services must be for work performed by the employee in the current year and must not represent a retroa…
  • FAR 31.205-19 Insurance and indemnification.
    …surance, and charges for it shall comply with the provisions applicable to self-insurance costs in this subsection. However, if the captive insurer also sells insurance to the general public in substantial quantities and it can be demonstra…
  • FAR 42.302 Contract administration functions.
    …e agreements (see 15.407-3). (6) Negotiate advance agreements applicable to treatment of costs under contracts currently assigned for administration (see 31.109). (7) Determine the allowability of costs suspended or disapproved as require…
  • FAR 52.215-2 Audit and Records—Negotiation.
    … in written form, in the form of computer data, or in any other form. (b) Examination of costs. If this is a cost-reimbursement, incentive, time-and-materials, labor-hour, or price redeterminable contract, or any combination of these, the …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …uthorized by the Contracting Officer. (4) The hourly rates shall include wages, indirect costs, general and administrative expense, and profit. Fractional parts of an hour shall be payable on a prorated basis. (5) Vouchers may be submitte…
  • FAR 52.232-16 Progress Payments.
    …the Government will compute each progress payment as 80 percent of the Contractor's total costs incurred under this contract whether or not actually paid, plus financing payments to subcontractors (see paragraph (j) of this clause), less th…
  • FAR 52.237-10 Identification of Uncompensated Overtime.
    …ime or subcontract level. This includes uncompensated overtime hours that are in indirect cost pools for personnel whose regular hours are normally charged direct. (c) The offeror's accounting practices used to estimate uncompensated overt…
  • FAR 52.245-1 Government Property.
    …contractor-acquired property if the contractor-acquired property is a deliverable under a cost contract when accepted by the Government for continued use under the contract. Government property means all property owned or leased by the Gov…

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.