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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12 sections with “cost comparison analysis”

  • FAR 15.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    (a) Certified cost or pricing data shall not be obtained for acquisitions at or below the simplified acquisition threshold. (b) Exceptions to certified cost or pricing data requirements. The contracting officer shall not require certified …
  • 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…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    As prescribed in 215.408(1), use the following clause: Cost Estimating System Requirements (Jan 2025) (a) Definitions. Acceptable estimating system means an estimating system that complies with the system criteria in paragraph (d) of thi…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    … in 215.408(5)(i) and (5)(i)(A), use the following provision: Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Basic (MAY 2024) (a) Definitions. As used in this provision— Market prices m…
  • 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 15.305 Proposal evaluation.
    …, and risks supporting proposal evaluation shall be documented in the contract file. (1) Cost or price evaluation. Normally, competition establishes price reasonableness. Therefore, when contracting on a firm-fixed-price or fixed-price wit…
  • FAR 19.807 Estimating the fair market price.
    …er than those covered in paragraph (c) of this section, the contracting officer shall use cost or price analysis and consider commercial prices for similar products and services, available in-house cost estimates, data (including certified …
  • FAR 44.202-2 Considerations.
    …esponsibility of the particular subcontractor? (8) Has the contractor performed adequate cost or price analysis or price comparisons and obtained certified cost or pricing data and data other than certified cost or pricing data? (9) Is th…
  • DFARS 215.404-1 Proposal analysis techniques.
    …ss of price, the contracting officer shall request other relevant information, to include cost data. However, no cost data may be required in any case in which there are sufficient non-Government sales of the same item to establish reasonab…
  • DFARS 234.7002 Policy.
    …hs (b) and (c) of this section, the provision at 252.215-7010, Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data, requires the offeror to— (1) Identify the comparable commercial product the …
  • FAR 7.107-1 General.
    …7.107-4, and 7.107-5. (b) The requirements of this section 7.107 do not apply— (1) If a cost comparison analysis will be performed in accordance with OMB Circular A-76 (except 7.107-4 still applies); (2) To orders placed under single-age…
  • FAR 17.207 Exercise of options.
    …Should take into account the Government's need for continuity of operations and potential costs of disrupting operations; and (2) May consider the effect on small business. (f) Before exercising an option, the contracting officer shall ma…

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.