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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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29 sections with “cost of money”

  • FAR 31.205-10 Cost of money.
    (a) General. Cost of money— (1) Is an imputed cost that is not a form of interest on borrowings (see 31.205-20); (2) Is an “incurred cost” for cost-reimbursement purposes under applicable cost-reimbursement contracts and for progress paym…
  • FAR 52.215-16 Facilities Capital Cost of Money.
    As prescribed in 15.408(h), insert the following provision: Facilities Capital Cost of Money (JUN 2003) (a) Facilities capital cost of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FA…
  • FAR 52.215-17 Waiver of Facilities Capital Cost of Money.
    As prescribed in 15.408(i), insert the following clause: Waiver of Facilities Capital Cost of Money (OCT 1997) The Contractor did not include facilities capital cost of money as a proposed cost of this contract. Therefore, it is an unallo…
  • FAR 31.201-1 Composition of total cost.
    (a) The total cost, including standard costs properly adjusted for applicable variances, of a contract is the sum of the direct and indirect costs allocable to the contract, incurred or to be incurred, plus any allocable cost of money pursu…
  • 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 31.205-36 Rental costs.
    (a) This subsection is applicable to the cost of renting or leasing real or personal property acquired under “operating leases” as defined in Financial Accounting Standards Board's Accounting Standards Codification (FASB ASC) 840, Leases. (…
  • 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…
  • DFARS 215.404-74 Fee requirements for cost-plus-award-fee contracts.
    In developing a fee objective for cost-plus-award-fee contracts, the contracting officer shall— (a) Follow the guidance in FAR 16.405-2 and 216.405-2; (b) Not use the weighted guidelines method or alternate structured approach; (c) Apply…
  • 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 31.105 Construction and architect-engineer contracts.
    …his category includes all contracts and contract modifications negotiated on the basis of cost with organizations other than educational institutions (see 31.104), State and local governments (see 31.107), and nonprofit organizations except…
  • FAR 31.205-11 Depreciation.
    …on a contractor's plant, equipment, and other capital facilities is an allowable contract cost, subject to the limitations contained in this cost principle. For tangible personal property, only estimated residual values that exceed 10 perce…
  • 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…
  • 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 215.404-71-3 Contract type risk and working capital adjustment.
    (a) Description. The contract type risk factor focuses on the degree of cost risk accepted by the contractor under varying contract types. The working capital adjustment is an adjustment added to the profit objective for contract type risk.…
  • 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 215.404-73 Alternate structured approaches.
    … to complete Blocks 21 through 30 of the DD Form 1547. (2) Offset for facilities capital cost of money. (i) The contracting officer shall reduce the overall prenegotiation profit objective by the amount of facilities capital cost of money…
  • FAR 32.102 Description of contract financing methods.
    …ors for the purpose of making advances to subcontractors. (b) Progress payments based on costs are made on the basis of costs incurred by the contractor as work progresses under the contract. This form of contract financing does not includ…
  • 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 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 52.232-12 Advance Payments.
    …ds from the special account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determination…
  • FAR 31.205-52 Asset valuations resulting from business combinations.
    …ther or not the contract or subcontract is subject to CAS, the allowable depreciation and cost of money shall be based on the capitalized asset values measured and assigned in accordance with 48 CFR 9904.404-50(d), if allocable, reasonable,…
  • FAR 22.1702 Definitions.
    …of law or 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 32.604 Demand for payment.
    …s resulting from incentive clause provisions, Quarterly Limitation on Payments Statement, Cost Accounting Standards, price reduction for defective pricing), a notification stating that payment should be made promptly, and that interest is d…
  • FAR 32.409-3 Security, supervision, and covenants.
    … when using letters of credit if an agency's procedures provide for— (1) The use under a cost-reimbursement contract of Federal funds deposited in the contractor's account at a financial institution (without the contractor acquiring title …
  • FAR 52.203-3 Gratuities.
    …mages provided by law, to exemplary damages of not less than 3 nor more than 10 times the cost incurred by the Contractor in giving gratuities to the person concerned, as determined by the agency head or a designee. (This subparagraph (c)(2…
  • FAR 52.228-1 Bid Guarantee.
    …t. (e) In the event the contract is terminated for default, the bidder is liable for any cost of acquiring the work that exceeds the amount of its bid, and the bid guarantee is available to offset the difference. (End of provision)
  • DFARS 237.7204 Format and clauses for educational service agreements.
    … on the date in paragraph 1 and shall continue until terminated. 7. The estimated annual cost of this agreement is $__________. This estimate is for administrative purposes only and does not impose any obligation on the Government to reque…

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.