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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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68 sections with “cost impact”: the first 40

  • 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 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 52.230-6 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 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 31.205-33 Professional and consultant service costs.
    …s, evaluations, liaison with Government officials, or other forms of representation. (b) Costs of professional and consultant services are allowable subject to this paragraph and paragraphs (c) through (f) of this subsection when reasonabl…
  • FAR 42.801 Notice of intent to disallow costs.
    …ng the contract may issue the contractor a written notice of intent to disallow specified costs incurred or planned for incurrence. However, before issuing the notice, the contracting officer responsible for administering the contract shall…
  • DFARS 215.404-71-5 Cost efficiency factor.
    (a) This special factor provides an incentive for contractors to reduce costs. To the extent that the contractor can demonstrate cost reduction efforts that benefit the pending contract, the contracting officer may increase the prenegotiati…
  • DFARS 215.407-4 Should-cost review.
    …PGI 215.407-4 for guidance on determining whether to perform a program or overhead should-cost review. (b) Program should-cost review. Major weapon system should-cost program reviews shall be conducted in a manner that is transparent, obje…
  • 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…
  • 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 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…
  • DFARS 215.407-1 Defective certified cost or pricing data.
    … involvement of DCAA, which could be a limited-scope audit (e.g., limited to the affected cost elements of the defective pricing disclosure), a full-scope audit, or technical assistance as appropriate for the circumstances (e.g., nature or …
  • 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.
    …ice incentive (firm target) contract instead of firm-fixed-price; (iii) Using additional cost analysis techniques to determine the reasonableness of the cost elements affected by the deficiency; (iv) Segregating the questionable areas as …
  • FAR 16.202-2 Application.
    … similar supplies or services made on a competitive basis or supported by valid certified cost or pricing data; (c) Available cost or pricing information permits realistic estimates of the probable costs of performance; or (d) Performance…
  • FAR 7.105 Contents of written acquisition plans.
    …ements for compatibility with existing or future systems or programs; and (ii) Any known cost, schedule, and capability or performance constraints. (3) Cost. Set forth the established cost goals for the acquisition and the rationale suppo…
  • 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 15.407-2 Make-or-buy programs.
    …anning, placing, and administering subcontracts as necessary to ensure the lowest overall cost and technical risk to the Government. When make-or-buy programs are required, the Government may reserve the right to review and agree on the con…
  • FAR 16.104 Factors in selecting contract types.
    …vide a realistic pricing standard should be carefully considered. (See 15.404-1(b).) (c) Cost analysis. In the absence of effective price competition and if price analysis is not sufficient, the cost estimates of the offeror and the Govern…
  • FAR 16.403 Fixed-price incentive contracts.
    …act price by application of a formula based on the relationship of total final negotiated cost to total target cost. The final price is subject to a price ceiling, negotiated at the outset. The two forms of fixed-price incentive contracts, …
  • FAR 16.505 Ordering.
    …all clearly describe all services to be performed or supplies to be delivered so the full cost or price for the performance of the work can be established when the order is placed. Orders shall be within the scope, issued within the period …
  • FAR 22.101-2 Contract pricing and administration.
    …her or not included in labor-management agreements, are not acceptable bases for allowing costs in cost-reimbursement contracts or for recognition of costs in pricing fixed-price contracts if they result in unreasonable costs to the Governm…
  • FAR 28.308 Self-insurance.
    (a) When it is anticipated that 50 percent or more of the self-insurance costs to be incurred at a segment of a contractor's business will be allocable to negotiated Government contracts, and the self-insurance costs at the segment for the …
  • 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 30.602 Materiality.
    …ces; and (2) Shall be based on adequate documentation. (c) When the CFAO determines the cost impact is immaterial, the CFAO shall— (1) Make no contract adjustments and conclude the cost impact process; (2) Document the rationale for the…
  • 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 52.203-10 Price or Fee Adjustment for Illegal or Improper Activity.
    …nment, at its election, may reduce the price of a fixed-price type contract and the total cost and fee under a cost-type contract by the amount of profit or fee determined as set forth in paragraph (b) of this clause if the head of the cont…
  • FAR 52.222-50 Combating Trafficking in Persons.
    … abuse of the legal process. Recruitment fees means fees of any type, including charges, costs, assessments, or other financial obligations, that are associated with the recruiting process, regardless of the time, manner, or location of im…
  • FAR 52.248-2 Value Engineering—Architect-Engineer.
    … result from acceptance and use of VEP's by the Government. (b) Definitions. Life cycle cost, as used in this clause, is the sum of all costs over the useful life of a building, system or product. It includes the cost of design, construct…
  • DFARS 215.404-71-2 Performance risk.
    … of two parts: (1) Technical—the technical uncertainties of performance. (2) Management/cost control—the degree of management effort necessary— (i) To ensure that contract requirements are met; and (ii) To reduce and control costs. (b)…
  • DFARS 228.370-2 General.
    …ce. The clause at 252.228-7001, Ground and Flight Risk, is intended to reduce acquisition costs by eliminating the costs of commercial insurance premiums. This clause also is intended to encourage the contractor to perform safe and effectiv…
  • DFARS 252.228-7001 Ground and Flight Risk.
    …ntire risk for damage, loss, or destruction of the previously covered aircraft; (ii) Any costs incurred by the Contractor (including the costs of the Contractor's self-insurance, insurance premiums paid to insure the Contractor's assumptio…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …ities for scrap, shrinkage, yield, etc.; and (2) Charged or billed to contracts or other cost objectives in a manner consistent with the need to fulfill the production plan. (b) General. The Contractor shall— (1) Maintain an MMAS that— …
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …sure fair and reasonable prices; (9) Require management level justification and adequate cost or price analysis, as applicable, for any sole or single source award; (10) Perform timely and adequate cost or price analysis and technical eva…
  • FAR 7.107-3 Bundling.
    …(a)(2)(iv) and (a)(3)(vii)). (c) Such benefits may include, but are not limited to— (1) Cost savings; (2) Price reduction; (3) Quality improvements that will save time or improve or enhance performance or efficiency; (4) Reduction in a…
  • FAR 32.1004 Procedures.
    …act price or unit price of the deliverable item). The payment of contract financing has a cost to the Government in terms of interest paid by the Treasury to borrow funds to make the payment. Because the contracting officer has wide discret…
  • DFARS 201.402 Policy.
    …nd Copyrights, or DFARS subpart 227.4, Rights in Data and Copyrights; (iii) FAR part 30, Cost Accounting Standards Administration, or DFARS part 230, Cost Accounting Standards Administration; (iv) FAR subpart 31.1, Applicability, or DFARS…
  • DFARS 231.205-22 Lobbying and political activity costs.
    (a) Costs associated with preparing any material, report, list, or analysis on the actual or projected economic or employment impact in a particular State or congressional district of an acquisition program for which all research, developme…

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.