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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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65 sections with “cost of manufacturing”: the first 40

  • FAR 31.205-25 Manufacturing and production engineering costs.
    (a) The costs of manufacturing and production engineering effort as described in (1) through (4) below are all allowable: (1) Developing and deploying new or improved materials, systems, processes, methods, equipment, tools and techniques …
  • 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 15.407-4 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 31.203 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 31.205-26 Material costs.
    (a) Material costs include the costs of such items as raw materials, parts, subassemblies, components, and manufacturing supplies, whether purchased or manufactured by the contractor, and may include such collateral items as inbound transpo…
  • FAR 31.205-42 Termination costs.
    Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost principles peculiar to termination situation…
  • FAR 52.215-14 Integrity of Unit Prices.
    …y proposal submitted for the negotiation of prices for items of supplies shall distribute costs within contracts on a basis that ensures that unit prices are in proportion to the items' base cost (e.g., manufacturing or acquisition costs). …
  • FAR 52.225-21 Required Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials.
    …o the list in paragraph (b)(3) of this clause if the Government determines that— (i) The cost of domestic construction material would be unreasonable; (A) The cost of domestic manufactured construction material, when compared to the cost …
  • FAR 52.225-23 Required Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials Under Trade Agreements.
    …Kingdom); (2) A Free Trade Agreement (FTA) country (Australia, Bahrain, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Korea (Republic of), Mexico, Morocco, Nicaragua, Oman, Panama, Peru, or Singapore); …
  • DFARS 252.225-7001 Buy American and Balance of Payments Program.
    …the United States; or (ii) An end product manufactured in the United States if— (A) The cost of its qualifying country components and its components that are mined, produced, or manufactured in the United States exceeds 60 percent of the …
  • DFARS 252.225-7036 Buy American—Free Trade Agreements—Balance of Payments Program.
    …the United States; or (ii) An end product manufactured in the United States if— (A) The cost of its qualifying country components and its components that are mined, produced, or manufactured in the United States exceeds 60 percent of the …
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    … Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    … Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …Developed exclusively at private expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof. (1) Private expense determinations sh…
  • FAR 19.809-2 Limitations on subcontracting and nonmanufacturer rule.
    … required to perform— (1) For services (except construction), at least 50 percent of the cost incurred for personnel with its own employees; (2) For supplies or products (other than a procurement from a nonmanufacturer of such supplies or…
  • FAR 52.226-5 Restrictions on Subcontracting Outside Disaster or Emergency Area.
    …his clause are found in the Small Business Administration regulations at 13 CFR 125.6(e): cost of the contract, cost of contract performance incurred for personnel, cost of manufacturing, cost of materials, personnel, and subcontracting. (…
  • FAR 15.506 Postaward debriefing of offerors.
    …sses or deficiencies in the offeror's proposal, if applicable; (2) The overall evaluated cost or price (including unit prices), and technical rating, if applicable, of the successful offeror and the debriefed offeror, and past performance …
  • 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 25.003 Definitions.
    … Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the contractor, the acquisition cost, including transportation costs to the place of incorp…
  • FAR 49.112-1 Partial payments.
    …the TCO under 49.108-3(c) or was authorized under 49.108-4; (3) 90 percent of the direct cost of termination inventory, including costs of raw materials, purchased parts, supplies, and direct labor; (4) 90 percent of other allowable costs…
  • FAR 49.206-2 Bases for settlement proposals.
    … for settlement proposals is preferred. Under this basis, the contractor may propose only costs allocable to the terminated portion of the contract, and the settlement proposal must itemize separately— (i) Metals, raw materials, purchased …
  • FAR 49.402-2 Effect of termination for default.
    (a) Under a termination for default, the Government is not liable for the contractor's costs on undelivered work and is entitled to the repayment of advance and progress payments, if any, applicable to that work. The Government may elect, u…
  • FAR 52.225-1 Buy American—Supplies.
    …mponent means an article, material, or supply incorporated directly into an end product. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    …mponent means an article, material, or supply incorporated directly into an end product. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • FAR 52.225-9 Buy American—Construction Materials.
    … Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    … Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportation costs to the place of incorp…
  • 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 52.245-1 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…
  • 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 217.172 Multiyear contracts for supplies.
    …lation provisions in the contract do not include consideration of recurring manufacturing costs of the contractor associated with the production of unfunded units to be delivered under the contract; (4) The contract provides that payments …
  • DFARS 225.003 Definitions.
    …the United States; or (ii) An end product manufactured in the United States if— (A) The cost of its qualifying country components and its components that are mined, produced, or manufactured in the United States exceeds 60 percent of the …
  • DFARS 234.004 Acquisition strategy.
    …roceeding with Milestone B approval despite the high level of program risk; and (C) If a cost-reimbursement type contract is selected, the contract file shall include the milestone decision authority's written determination that— (1) The …
  • DFARS 252.217-7009 Default.
    … Except for defaults of subcontractors, the Contractor shall not be liable for any excess costs if failure to perform the job order arises from causes beyond the control and without the fault or negligence of the Contractor. Examples of suc…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …Developed exclusively at private expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a Government contract, or any combination thereof. (1) Private expense determinations sh…
  • FAR 15.503 Notifications to unsuccessful offerors.
    …aph (b)(1)(iv) of this section readily reveals the reason. In no event shall an offeror's cost breakdown, profit, overhead rates, trade secrets, manufacturing processes and techniques, or other confidential business information be disclosed…
  • FAR 23.107-4 Products that contain, use, or are manufactured with ozone-depleting substances or products that contain or use high global warming potential hydrofluorocarbons.
    …t 82). (b) Program. The EPA SNAP Program. (c) Agency programs. Agencies shall implement cost-effective programs to minimize the procurement of materials and substances that contribute to the depletion of stratospheric ozone and/or result …

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.