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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62 sections with “cost portion of the proposal”: the first 40

  • 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 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 49.206-1 Submission of settlement proposals.
    …and included in a single settlement proposal. (b) The settlement proposal must cover all cost elements including settlements with subcontractors and any proposed profit. With the consent of the TCO, proposals may be filed in successive ste…
  • 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 52.249-2 Termination for Convenience of the Government (Fixed-Price).
    …e any payments to be made by the Government under this contract, credited to the price or cost of the work, or paid in any other manner directed by the Contracting Officer. (c) The Contractor shall submit complete termination inventory sch…
  • FAR 52.249-3 Termination for Convenience of the Government (Dismantling, Demolition, or Removal of Improvements).
    …e any payments to be made by the Government under this contract, credited to the price or cost of the work, or paid in any other manner directed by the Contracting Officer. (c) The Contractor shall submit complete termination inventory sch…
  • FAR 52.249-5 Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).
    …e any payments to be made by the Government under this contract, credited to the price or cost of the work, or paid in any other manner directed by the Contracting Officer. (c) The Contractor shall submit complete termination inventory sch…
  • DFARS 252.215-7012 Requirements for Submission of Proposals via Electronic Media.
    …for Submission of Proposals Via Electronic Media (JAN 2018) The Offeror shall submit the cost portion of the proposal via the following electronic media: [Insert media format, e.g., electronic spreadsheet format, electronic mail, etc.] (E…
  • 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 15.403-4 Requiring certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    (a)(1) The contracting officer shall obtain certified cost or pricing data only if the contracting officer concludes that none of the exceptions in 15.403-1(b) applies. However, if the contracting officer has reason to believe exceptional c…
  • 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 15.404-4 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 31.205-42 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 42.709-4 Assessing the penalty.
    … contracting officer shall— (a) Assess the penalty in 42.709-2(a)(1), when the submitted cost is expressly unallowable under a cost principle in the FAR or an executive agency supplement that defines the allowability of specific selected c…
  • FAR 49.115 Settlement of terminated incentive contracts.
    …ered proper (including coordination with the contracting officer), that no portion of the costs considered in the negotiations under the incentive provisions are included in the termination settlement. (b) Cost-plus-incentive-fee contracts…
  • 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 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost.
    [Insert the following in Block 14 of SF 30 for settlement of cost-reimbursement contracts that are completely terminated, if settlement includes costs.] (a) This supplemental agreement settles the settlement proposal resulting from the Not…
  • 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 52.249-6 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 217.7404-6 Allowable profit.
    …ad of the contracting activity shall ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price. However, if a contractor submits a q…
  • 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 49.603-5 Cost-reimbursement contracts—partial termination.
    … SF 30, Amendment of Solicitation/Modification of Contract, for settlement agreements for cost-reimbursement contracts as a result of partial termination.] (a) This supplemental agreement settles the termination settlement proposal resulti…
  • 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 6.302-1 Only one responsible source and no other supplies or services will satisfy agency requirements.
    …is likely that award to any other source would result in— (A) Substantial duplication of cost to the Government that is not expected to be recovered through competition; or (B) Unacceptable delays in fulfilling the agency's requirements. …
  • 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 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 19.704 Subcontracting plan requirements.
    …olicitation purposes; (6) A statement as to whether or not the offeror included indirect costs in establishing subcontracting goals (for commercial plans, see paragraph (d) of this section), and a description of the method used to determin…
  • 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 33.104 Protests to GAO.
    … contract, the contracting officer should attempt to negotiate a mutual agreement on a no-cost basis. (5) When the agency receives notice of a protest filed with the GAO after the dates contained in subparagraph (c)(1), the contracting off…
  • 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 42.302 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 42.709-2 General.
    … The following penalties apply to contracts covered by this section: (1) If the indirect cost is expressly unallowable under a cost principle in the FAR, or an executive agency supplement to the FAR, that defines the allowability of specif…
  • FAR 49.108-5 Recognition of judgments and arbitration awards.
    …l, for the purposes of settling the prime contract, treat the amount of the judgment as a cost of settling with the contractor, to the extent the judgment is properly allocable to the terminated portion of the prime contract, if— (1) The p…
  • 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 49.203 Adjustment for loss.
    …in the amount of settlement as specified in paragraph (b) or (c) below. In estimating the cost to complete, the TCO shall consider expected production efficiencies and other factors affecting the cost to complete. (b) If the settlement is …
  • 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 52.216-10 Incentive Fee.
    …rescribed in 16.307(d), insert the following clause in solicitations and contracts when a cost-plus-incentive-fee contract (other than a facilities contract) is contemplated: Incentive Fee (JUN 2011) (a) General. The Government shall pay …
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …fferor's planned subcontracting in support of the specific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract. Master subcontracting plan means a subcontracting p…

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.