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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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47 sections with “cost voucher”: the first 40

  • DFARS 252.204-7006 Billing Instructions—Cost Vouchers.
    As prescribed in 204.7109(b), use the following clause: Billing Instructions—Cost Vouchers (MAY 2023) When submitting a request for payment using a cost voucher, the Contractor shall— (a) Identify the contract line item(s) on the payment…
  • 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 42.803 Disallowing costs after incurrence.
    Cost-reimbursement contracts, the cost-reimbursement portion of fixed-price contracts, letter contracts that provide for reimbursement of costs, and time-and-material and labor-hour contracts provide for disallowing costs during the course …
  • 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 49.603-4 Cost-reimbursement contracts—complete termination, with settlement limited to fee.
    [Insert the following in Block 14 of SF 30 for settlement of cost-reimbursement contracts that are completely terminated, if settlement is limited to fee.] (a) This supplemental agreement settles the amount of fee due under the contract, t…
  • 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…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    As prescribed in 16.603-4(c), insert the following clause: Payments of Allowable Costs Before Definitization (DEC 2002) (a) Reimbursement rate. Pending the placing of the definitive contract referred to in this letter contract, the Govern…
  • DFARS 242.803 Disallowing costs after incurrence.
    …ficer receipt of vouchers. Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation. See 225.870-5(b) for invoice procedures. (b) Auditor receipt of voucher. (i) T…
  • DFARS 242.7000 Contractor business system deficiencies.
    …nt System; (iii) Estimating system, if the contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (iv) Material management and accounting system, if the contract includes the clause at 252.242-7004, Material Ma…
  • DFARS 252.242-7005 Contractor business systems.
    …ems (Jan 2025) (a) This clause only applies to covered contracts that are subject to the Cost Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1 (see the FAR Appendix). (b) Definition…
  • 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…
  • DFARS 252.232-7006 Wide Area WorkFlow Payment Instructions.
    …e Contractor shall submit payment requests using the following document type(s): (i) For cost-type line items, including labor-hour or time-and-materials, submit a cost voucher. (ii) For fixed price line items— (A) That require shipment …
  • 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 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 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…
  • 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 42.705 Final indirect cost rates.
    (a) Final indirect cost rates shall be established on the basis of— (1) Contracting officer determination procedure (see 42.705-1) or (2) Auditor determination procedure (see 42.705-2). (b) Within 120 days (or longer period, if approved …
  • 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 49.302 Discontinuance of vouchers.
    …vouchers at any time during the 6-month period. When the contractor has vouchered out all costs within the 6-month period, a proposal for fee, if any, may be submitted on SF 1437 (see 49.602-1) or by letter appropriately certified. The cont…
  • FAR 49.303-5 Final settlement.
    … audit report, if applicable, and the contract audit closing statement covering vouchered costs. (b) The TCO shall adjust the fee as provided in 49.305. (c) The final settlement agreement may include all demands of the Government and prop…
  • FAR 49.304-3 Submission of vouchers.
    …to submit the SF 1034, Public Voucher for Purchases and Services Other than Personal, for costs reimbursable under the contract. The contractor shall not be reimbursed for costs of settlements with subcontractors unless required approvals o…
  • 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 52.216-6 Price Redetermination—Retroactive.
    …d under this contract exceed __ [insert dollar amount of ceiling price]. (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 52.216-16 Incentive Price Revision—Firm Target.
    …s clause shall be identified as such in a modification to this 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 52.216-17 Incentive Price Revision—Successive Targets.
    …l target profit of ___ [Contracting Officer insert percent] percent of the initial target cost. Any supplies or services that are to be (1) ordered separately under, or otherwise added to, this contract and (2) subject to price revision in …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …uthorized by the Contracting Officer. (4) The hourly rates shall include wages, indirect costs, general and administrative expense, and profit. Fractional parts of an hour shall be payable on a prorated basis. (5) Vouchers may be submitte…
  • 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…
  • DFARS 252.243-7002 Requests for Equitable Adjustment.
    …or which the Contractor believes the Government is liable. The request shall include only costs for performing the change, and shall not include any costs that already have been reimbursed or that have been separately claimed. All indirect …
  • FAR 4.705-1 Financial and cost accounting records.
    …ction of material or services, and debit and credit memoranda: Retain 4 years. (f) Labor cost distribution cards or equivalent documents: Retain 2 years. (g) Petty cash records showing description of expenditures, to whom paid, name of pe…
  • DFARS 204.7109 Contract clauses.
    … contract line or subline item. (b) Use the clause at 252.204-7006, Billing Instructions—Cost Vouchers, in solicitations and contracts when a cost-reimbursement contract, a time-and-materials contract, or a labor-hour contract is contempla…
  • FAR 7.503 Policy.
    …r products or services); (vi) Terminating contracts; (vii) Determining whether contract costs are reasonable, allocable, and allowable; and (viii) Participating as a voting member on performance evaluation boards. (13) The approval of a…
  • FAR 32.905 Payment documentation and process.
    …es. (1) A proper invoice must include the following items (except for interim payments on cost reimbursement contracts for services): (i) Name and address of the contractor. (ii) Invoice date and invoice number. (Contractors should date i…
  • FAR 49.103 Methods of settlement.
    Settlement of terminated cost-reimbursement contracts and fixed-price contracts terminated for convenience may be effected by (a) negotiated agreement, (b) determination by the TCO, (c) costing-out under vouchers using SF 1034, Public Vouch…
  • FAR 49.603-1 Fixed-price contracts—complete termination.
    … its proposal. (3) The Contractor certifies that all items of termination inventory, the costs of which were used in arriving at the amount of this settlement or the settlement of any subcontract settlement proposal included in this settle…
  • FAR 52.216-8 Fixed Fee.
    …rescribed in 16.307(b), insert the following clause in solicitations and contracts when a cost-plus-fixed-fee contract (other than a facilities contract or a construction contract) is contemplated. Fixed Fee (JUN 2011) (a) The Government …
  • FAR 52.216-9 Fixed Fee—Construction.
    …rescribed in 16.307(c), insert the following clause in solicitations and contracts when a cost-plus-fixed-fee construction contract is contemplated: Fixed Fee—Construction (JUN 2011) (a) The Government shall pay to the Contractor for perf…
  • FAR 4.804-5 Procedures for closing out contract files.
    …e report is received; (6) Property clearance is received; (7) All interim or disallowed costs are settled; (8) Price revision is completed; (9) Subcontracts are settled by the prime contractor; (10) Prior year indirect cost rates are s…
  • FAR 49.303-1 Submission of settlement proposal.
    The contractor shall submit a final settlement proposal covering unvouchered costs and any proposed fee to the TCO within 1 year from the effective date of termination, unless the period is extended by the TCO. The contractor shall use the …
  • FAR 49.603-2 Fixed-price contracts—partial termination.
    … its proposal. (4) The Contractor certifies that all items of termination inventory, the costs of which were used in arriving at the amount of this settlement or the settlement of any subcontract settlement proposal included in this settle…

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.