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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145 sections with “cost-reimbursement contractor”: the first 40

  • FAR 32.110 Payment of subcontractors under cost-reimbursement prime contracts.
    If the contractor makes financing payments to a subcontractor under a cost-reimbursement prime contract, the contracting officer should accept the financing payments as reimbursable costs of the prime contract only under the following condi…
  • FAR 49.403 Termination of cost-reimbursement contracts for default.
    (a) The right to terminate a cost-reimbursement contract for default is provided for in the Termination for Default or for Convenience of the Government clause at 52.249-6. A 10-day notice to the contractor before termination for default is…
  • FAR 49.503 Termination for convenience of the Government and default.
    (a) Cost-reimbursement contracts—(1) General use. Insert the clause at 52.249-6, Termination (Cost-Reimbursement), in solicitations and contracts when a cost-reimbursement contract is contemplated, except contracts for research and developm…
  • FAR 52.236-18 Work Oversight in Cost-Reimbursement Construction Contracts.
    As prescribed in 36.518, insert the following clause in solicitations and contracts when cost-reimbursement construction contracts are contemplated: Work Oversight in Cost-Reimbursement Construction Contracts (APR 1984) The extent and cha…
  • FAR 52.246-3 Inspection of Supplies—Cost-Reimbursement.
    …s and contracts for supplies, or services that involve the furnishing of supplies, when a cost-reimbursement contract is contemplated: Inspection of Supplies—Cost-Reimbursement (MAY 2001) (a) Definitions. As used in this clause— Contract…
  • FAR 52.246-5 Inspection of Services—Cost-Reimbursement.
    …s and contracts for services, or supplies that involve the furnishing of services, when a cost-reimbursement contract is contemplated: Inspection of Services—Cost-Reimbursement (APR 1984) (a) Definition. Services, as used in this clause,…
  • FAR 52.246-8 Inspection of Research and Development—Cost-Reimbursement.
    …bjective is the delivery of end items other than designs, drawings, or reports, and (b) a cost-reimbursement contract is contemplated; unless use of the clause is impractical and the clause prescribed in 46.309 is considered to be more appr…
  • FAR 52.247-67 Submission of Transportation Documents for Audit.
    … United States will assume freight charges that were paid— (1) By the Contractor under a cost-reimbursement contract; and (2) By a first-tier subcontractor under a cost-reimbursement subcontract thereunder. (b) Cost-reimbursement Contrac…
  • DFARS 242.7000 Contractor business system deficiencies.
    …d 10 percent of progress payments, performance-based payments, and interim payments under cost-reimbursement, labor-hour, and time-and-materials contracts billed under each of the identified covered contracts. Similarly, the contracting off…
  • DFARS 252.242-7005 Contractor business systems.
    …ntractor, in writing, to withhold 5 percent from its billings on interim cost vouchers on cost-reimbursement, labor-hour, and time-and-materials contracts until the Contracting Officer has determined that the Contractor has corrected all ma…
  • FAR 9.308-1 Testing performed by the contractor.
    …2.209-3, First Article Approval—Contractor Testing, in solicitations and contracts when a cost-reimbursement contract is contemplated and it is intended that the contract require— (i) First article approval; and (ii) That the contractor b…
  • FAR 16.401 General.
    …es of incentive contracts are fixed-price incentive contracts (see 16.403 and 16.404) and cost-reimbursement incentive contracts (see 16.405). Since it is usually to the Government's advantage for the contractor to assume substantial cost r…
  • FAR 29.303 Application of State and local taxes to Government contractors and subcontractors.
    …he progress payments clause of fixed-price contracts or the Government property clause of cost-reimbursement contracts) owned by the Government is in the possession of a contractor or subcontractor. Situations may arise in which States or l…
  • FAR 47.104-3 Cost-reimbursement contracts.
    …sure that the Government receives the benefit of lower 49 U.S.C. 10721 and 13712 rates in cost-reimbursement contracts as described in paragraphs (a) and (b) of this section. (d) Contracting officers shall— (1) Include in contracts a stat…
  • 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 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 51.201 Policy.
    (a) If it is in the Government's interest, the contracting officer may authorize cost-reimbursement contractors to obtain, for official purposes only, interagency fleet management system (IFMS) vehicles and related services, including (1) f…
  • 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 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    As prescribed in 29.402-2(a), insert the following clause: Taxes—Foreign Cost-Reimbursement Contracts (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name o…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    As prescribed in 29.402-2(b), insert the following clause: Taxes—Cost-Reimbursement Contracts With Foreign Governments (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of __…
  • FAR 52.243-2 Changes—Cost-Reimbursement.
    …ollowing clause. The 30-day period may be varied according to agency procedures. Changes—Cost-Reimbursement (AUG 1987) (a) The Contracting Officer may at any time, by written order, and without notice to the sureties, if any, make changes…
  • 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 253.209-1 Responsible prospective contractors.
    …contracting officer will request an accounting system review when soliciting and awarding cost-reimbursement or incentive type contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of complet…
  • FAR 8.102 Policy.
    … agencies shall use excess personal property as the first source of supply for agency and cost-reimbursement contractor requirements. Agency personnel shall make positive efforts to satisfy agency requirements by obtaining and using excess …
  • FAR 29.401-4 New Mexico gross receipts and compensating tax.
    …hen all three of the following conditions exist: (1) The contractor will be performing a cost-reimbursement contract. (2) The contract directs or authorizes the contractor to acquire tangible personal property as a direct cost under a con…
  • 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 228.307-1 Group insurance plans.
    The Defense Department Group Term Insurance Plan is available for contractor use under cost-reimbursement type contracts when approved as provided in department or agency regulations. A contractor is eligible if— (a) The number of covered …
  • FAR 2.101 Definitions.
    … fiscal year (unless the parties decide upon a different period) to which it applies. For cost-reimbursement research and development contracts with educational institutions, it may be predetermined; that is, established for a future period…
  • FAR 16.103 Negotiating contract type.
    … used at the outset. In particular, contracting officers should avoid protracted use of a cost-reimbursement or time-and-materials contract after experience provides a basis for firmer pricing. (d)(1) Each contract file shall include docum…
  • FAR 16.301-3 Limitations.
    (a) A cost-reimbursement contract may be used only when— (1) The factors in 16.104 have been considered; (2) A written acquisition plan has been approved and signed at least one level above the contracting officer; (3) The contractor's a…
  • 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 22.101-2 Contract pricing and administration.
    …t included in labor-management agreements, are not acceptable bases for allowing costs in cost-reimbursement contracts or for recognition of costs in pricing fixed-price contracts if they result in unreasonable costs to the Government. For …
  • FAR 22.103-5 Contract clauses.
    … clause at 52.222-2, Payment for Overtime Premiums, in solicitations and contracts when a cost-reimbursement contract is contemplated and the contract amount is expected to exceed the simplified acquisition threshold; unless (a) a cost-reim…
  • FAR 31.105 Construction and architect-engineer contracts.
    …in contracts in this category as the basis for— (1) Determining reimbursable costs under cost-reimbursement contracts, including cost-reimbursement subcontracts thereunder; (2) Negotiating indirect cost rates; (3) Proposing, negotiating,…
  • FAR 32.407 Interest.
    …. (2) Contracts solely for the management and operation of Government-owned plants. (3) Cost-reimbursement contracts with governments, including State or local governments, or their instrumentalities. (4) Other classes of contracts, or u…
  • FAR 32.500 Scope of subpart.
    …ugh progress payments based on costs. This subpart does not apply to— (a) Payments under cost-reimbursement contracts, but see 32.110 for progress payments made to subcontractors under cost-reimbursement prime contracts; or (b) Contracts …
  • FAR 32.904 Determining payment due dates.
    … collected in accordance with these provisions revert to the United States Treasury. (e) Cost-reimbursement contracts for services. For purposes of computing late payment interest penalties that may apply, the due date for making interim p…
  • FAR 32.905 Payment documentation and process.
    …red by the contract (e.g., evidence of shipment). (2) An interim payment request under a cost-reimbursement contract for services constitutes a proper invoice for purposes of this subsection if it includes all of the information required b…
  • FAR 42.705-3 Educational institutions.
    …mined final indirect cost rates shall be used in the settlement of indirect costs for all cost-reimbursement contracts with educational institutions, unless predetermined final indirect cost rates are authorized and used (see paragraph (b) …

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.