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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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55 sections with “cost objectives”: the first 40

  • FAR 31.202 Direct costs.
    (a) No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to that or any other final cos…
  • FAR 31.203 Indirect costs.
    (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …opment, defined in this subsection. Basic research, (See 2.101). Bid and proposal (B&P) costs means the costs incurred in preparing, submitting, and supporting bids and proposals (whether or not solicited) on potential Government or non-G…
  • FAR 15.406-1 Prenegotiation objectives.
    …tance, audit reports and technical analysis, fact-finding results, independent Government cost estimates and price histories. (b) The contracting officer shall establish prenegotiation objectives before the negotiation of any pricing actio…
  • 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 16.306 Cost-plus-fixed-fee contracts.
    (a) Description. A cost-plus-fixed-fee contract is a cost-reimbursement contract that provides for payment to the contractor of a negotiated fee that is fixed at the inception of the contract. The fixed fee does not vary with actual cost, b…
  • FAR 16.405-1 Cost-plus-incentive-fee contracts.
    (a) Description. The cost-plus-incentive-fee contract is a cost-reimbursement contract that provides for the initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs…
  • FAR 17.105-2 Objectives.
    …r contracting is encouraged to take advantage of one or more of the following: (a) Lower costs. (b) Enhancement of standardization. (c) Reduction of administrative burden in the placement and administration of contracts. (d) Substantial…
  • 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 31.001 Definitions.
    As used in this part— Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services performed by each employe…
  • FAR 31.205-41 Taxes.
    (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29), except as otherwise provided in paragraph (b) below that are required to be and are paid or accrued in accordance with generally accepted ac…
  • 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 252.242-7006 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 31.101 Objectives.
    In recognition of differing organizational characteristics, the cost principles and procedures in the succeeding subparts are grouped basically by organizational type; e.g., commercial concerns and educational institutions. The overall obje…
  • FAR 31.201-4 Determining allocability.
    A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. Subject to the foregoing, a cost is allocable to a Government contract if it— …
  • FAR 34.202 Integrated Baseline Reviews.
    …the Performance Measurement Baseline (PMB) to successfully execute the project and attain cost objectives, recognizing the relationship between budget resources, funding, schedule, and scope of work; (4) Availability of personnel, faciliti…
  • FAR 1.102-2 Performance standards.
    (a) Satisfy the customer in terms of cost, quality, and timeliness of the delivered product or service. (1) The principal customers for the product or service provided by the System are the users and line managers, acting on behalf of the A…
  • 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 15.404-4 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 16.401 General.
    …ontract is not appropriate and the required supplies or services can be acquired at lower costs and, in certain instances, with improved delivery or technical performance, by relating the amount of profit or fee payable under the contract t…
  • FAR 17.106-1 General.
    …g requirements subject to cancellation. For example, consider that the total nonrecurring costs (see 15.408, Table 15-2, III. Formats for Submission of Line Item Summaries C(8)) are estimated at 10 percent of the total multiyear price, and …
  • FAR 17.106-3 Special procedures applicable to DoD, NASA, and the Coast Guard.
    …or termination of a prime contract, the performance of which is deficient with respect to cost, quality, or schedule. (c) Cancellation or termination for insufficient funding. In the event funds are not made available for the continuation …
  • FAR 27.408 Cosponsored research and development activities.
    … require the contractor to make substantial contributions of funds or resources (e.g., by cost-sharing or by repayment of nonrecurring costs), and the contractor's and the Government's respective contributions to any item, component, proces…
  • FAR 35.006 Contracting methods and contract type.
    …applies in R&D contracting only to the extent that goals, objectives, specifications, and cost estimates are sufficient to permit such a preference. The precision with which the goals, performance objectives, and specifications for the work…
  • FAR 35.007 Solicitations.
    … an inordinate number of R&D proposals from sources lacking appropriate qualifications is costly and time-consuming to both industry and the Government. Therefore, contracting officers should initially distribute solicitations only to sourc…
  • FAR 42.703-1 Policy.
    (a) A single agency (see 42.705-1) shall be responsible for establishing final indirect cost rates for each business unit. These rates shall be binding on all agencies and their contracting offices, unless otherwise specifically prohibited …
  • 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 …
  • DFARS 215.404-71-4 Facilities capital employed.
    …cilities capital estimates. The contracting officer shall estimate the facilities capital cost of money and capital employed using— (1) An analysis of the appropriate Forms CASB-CMF and cost of money factors (48 CFR 9904.414 and FAR 31.205…
  • 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 34.005-2 Mission-oriented solicitation.
    …isfy the need; (2) Indicate, and explain when appropriate, the schedule, capability, and cost objectives and any known constraints in the acquisition; (3) Provide, or indicate how access can be obtained to, all Government data related to …
  • FAR 35.005 Work statement.
    …ntract to be negotiated (see 16.207 and 16.306(d)). For example, the work statement for a cost-reimbursement contract promising the contractor's best efforts for a fixed term would be phrased differently than a work statement for a cost-rei…
  • DFARS 215.404-4 Profit.
    …a prenegotiation profit or fee objective on any negotiated contract action when certified cost or pricing data is obtained, except for cost-plus-award-fee contracts (see 215.404-74, 216.405-2, and FAR 16.405-2) or contracts with Federally F…
  • DFARS 225.7705-2 Waiver of prohibition.
    …(a) of this section: (1) In the case of a program or project with an estimated lifecycle cost of less than $1 million, by the contracting officer. (2) In the case of a program or project with an estimated lifecycle cost of $1 million or m…
  • FAR 3.104-1 Definitions.
    …ormation has not been previously made available to the public or disclosed publicly: (1) Cost or pricing data (as defined by 10 U.S.C. 3701(1)) with respect to procurements subject to that section, and 41 U.S.C. 3501(a)(1), with respect to…
  • FAR 15.101-2 Lowest price technically acceptable source selection process.
    …est evaluated price of proposals meeting or exceeding the acceptability standards for non-cost factors. If the contracting officer documents the file pursuant to 15.304(c)(3)(iii), past performance need not be an evaluation factor in lowest…
  • FAR 16.402-4 Structuring multiple-incentive contracts.
    …verall objectives for the acquisition. Because of the interdependency of the Government's cost, the technical performance, and the delivery goals, a contract that emphasizes only one of the goals may jeopardize control over the others. Beca…
  • FAR 19.705-4 Reviewing the subcontracting plan.
    … upward if it is apparent that a higher goal will significantly increase the Government's cost or seriously impede the attainment of acquisition objectives. An incentive subcontracting clause (see 52.219-10, Incentive Subcontracting Program…
  • FAR 35.014 Government property and title.
    …val, the contractor shall automatically acquire and retain title to any item of equipment costing less than $5,000 (or a lesser amount established by agency regulations) acquired on a reimbursable basis. (2) If purchased equipment costs $5…
  • FAR 51.202 Authorization.
    (a) The contracting officer may authorize a cost-reimbursement contractor to obtain interagency fleet management system (IFMS) vehicles and related services, if the contracting officer has— (1) Determined that the authorization will accomp…

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.