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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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265 sections with “cost determination”: the first 40

  • FAR 47.306-1 Transportation cost determinations.
    When requesting the transportation officer to assist in evaluating offers, the contracting officer shall give the transportation officer all pertinent data, including the following information: (a) A complete description of the commodity b…
  • FAR 25.106 Determining reasonableness of cost.
    … apply to the low offer, the contracting officer must determine the reasonableness of the cost of the domestic offer by adding to the price of the low offer, inclusive of duty— (A) 20 percent, if the lowest domestic offer is from a large b…
  • 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 15.407-1 Defective certified cost or pricing data.
    (a) If, before agreement on price, the contracting officer learns that any certified cost or pricing data submitted are inaccurate, incomplete, or noncurrent, the contracting officer shall immediately bring the matter to the attention of th…
  • FAR 25.604 Preaward determination concerning the inapplicability of section 1605 of the Recovery Act or the Buy American statute.
    …mation with other readily available information. (c) Determination based on unreasonable cost of domestic construction material. (1) Manufactured construction material. The contracting officer must compare the offered price of the contrac…
  • 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 42.703-2 Certificate of indirect costs.
    …proposal shall not be accepted and no agreement shall be made to establish final indirect cost rates unless the costs have been certified by the contractor. (b) Waiver of certification. (1) The agency head, or designee, may waive the certi…
  • FAR 42.705-1 Contracting officer determination procedure.
    …er (or cognizant Federal agency official) responsible for establishing the final indirect cost rates: (1) Business units of a multidivisional corporation under the cognizance of a corporate administrative contracting officer (see subpart 4…
  • FAR 42.705-2 Auditor determination procedure.
    …y and responsibility. (1) The cognizant Government auditor shall establish final indirect cost rates for business units not covered in 42.705-1(a). (2) In addition, auditor determination may be used for business units that are covered in 4…
  • FAR 52.215-20 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    As prescribed in 15.408(l), insert the following provision: Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data (NOV 2021) (a) Exceptions from certified cost or pricing data. (1) In lieu of s…
  • FAR 52.215-21 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Modifications.
    As prescribed in 15.408(m), insert the following clause: Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Modifications (NOV 2021) (a) Exceptions from certified cost or pricing data. (1) I…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …d under this contract exceed any ceiling price included in the contract. (b) Definition. Costs, as used in this clause, means allowable costs in accordance with part 31 of the Federal Acquisition Regulation (FAR) in effect on the date of t…
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …d under this contract exceed __ [insert dollar amount of ceiling price]. (b) Definition. Costs, as used in this clause, means allowable costs in accordance with part 31 of the Federal Acquisition Regulation (FAR) in effect on the date of t…
  • 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…
  • 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 52.242-1 Notice of Intent To Disallow Costs.
    …s prescribed in 42.802, insert the following clause in solicitations and contracts when a cost-reimbursement contract, a fixed-price incentive contract, or a contract providing for price redetermination is contemplated: Notice of Intent To…
  • FAR 52.242-3 Penalties for Unallowable Costs.
    As prescribed in 42.709-7, use the following clause: Penalties for Unallowable Costs (DEC 2022) (a) Definition. Proposal, as used in this clause, means either— (1) A final indirect cost rate proposal submitted by the Contractor after the…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    As prescribed in 49.503(a)(1), insert the following clause: Termination (Cost-Reimbursement) (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 Contrac…
  • DFARS 212.209 Determination of price reasonableness.
    …ntracting officer may request other relevant information regarding the basis for price or cost, including uncertified cost data such as labor costs, material costs, and other direct and indirect costs.
  • DFARS 215.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    (b) Exceptions to certified cost or pricing data requirements. (i) Follow the procedures at PGI 215.403-1(b). (ii) Submission of certified cost or pricing data shall not be required in the case of a contract, subcontract, or modification o…
  • DFARS 216.405-2 Cost-plus-award-fee contracts.
    …termining official's final evaluation of the contractor's overall performance against the cost, schedule, and performance outcomes specified in the award-fee plan. (3) Limitations. (i) The cost-plus-award-fee contract shall not be used— …
  • DFARS 231.205-70 External restructuring costs.
    …n— (1) Prescribes policies and procedures for allowing contractor external restructuring costs when savings would result for DoD; and (2) Implements 10 U.S.C. 3761. (b) Definitions. As used in this section: (1) Business combination mean…
  • DFARS 246.470-1 Assessment of additional costs.
    … the quality assurance representative (QAR) may believe that the assessment of additional costs is warranted. If so, the representative shall recommend that the contracting officer take the necessary action and provide a recommendation as t…
  • 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 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 25.204 Evaluating offers of foreign construction material.
    …gher percentage, the contracting officer shall add to the offered price 20 percent of the cost of any foreign construction material proposed for exception from the requirements of the Buy American statute based on the unreasonable cost of d…
  • DFARS 252.215-7003 Requirement for Submission of Data Other Than Certified Cost or Pricing Data—Canadian Commercial Corporation.
    …i), use the following provision: Requirement for Submission of Data Other Than Certified Cost or Pricing Data—Canadian Commercial Corporation (JUL 2012) (a) Submission of certified cost or pricing data is not required. (b) Canadian Comme…
  • 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…
  • DFARS 252.215-7004 Requirement for Submission of Data Other Than Certified Cost or Pricing Data—Modifications-Canadian Commercial Corporation.
    …)(ii), use the following clause: Requirement for Submission of Data Other Than Certified Cost or Pricing Data—Modifications—Canadian Commercial Corporation (OCT 2013) This clause, in lieu of FAR 52.215-21, applies only if award is to the …
  • 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 4.803 Contents of contract files.
    …leted solicitation sections A, B, and K; (ii) Technical and management proposals; (iii) Cost/price proposals; and (iv) Any other pages of the solicitation that the offeror or quoter has altered or annotated. (11) Contractor's representa…
  • FAR 7.103 Agency-head responsibilities.
    …formality in the planning process is required as the acquisition becomes more complex and costly, including for cost-reimbursement and other high-risk contracts (e.g., other than firm-fixed-price contracts) requiring a written acquisition p…
  • FAR 15.304 Evaluation factors and significant subfactors.
    … of agency acquisition officials, subject to the following requirements: (1)(i) Price or cost to the Government shall be evaluated in every source selection (10 U.S.C. 3206(c)(1)(B) and 41 U.S.C. 3306(c)(1)(B)) (also see part 36 for archit…
  • 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 15.402 Pricing policy.
    …easonableness of the offered prices, the contracting officer— (1) Shall obtain certified cost or pricing data when required by 15.403-4, along with data other than certified cost or pricing data as necessary to establish a fair and reasona…
  • 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 15.404-3 Subcontract pricing considerations.
    …rmination of a fair and reasonable price for the prime contract, including subcontracting costs. The contracting officer should consider whether a contractor or subcontractor has an approved purchasing system, has performed cost or price an…
  • FAR 15.404-4 Profit.
    … or fee portion of the Government prenegotiation objective in price negotiations based on cost analysis. (1) Profit or fee prenegotiation objectives do not necessarily represent net income to contractors. Rather, they represent that elemen…
  • FAR 15.406-3 Documenting the negotiation.
    …on) to the extent they affected and were considered in the negotiation. (5) If certified cost or pricing data were not required in the case of any price negotiation exceeding the certified cost or pricing data threshold, the exception used…

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.