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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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61 sections with “cost-reimbursement contractors”: 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 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 52.246-8 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…
  • 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 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 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 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…
  • 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 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 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 42.803 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 44.204 Contract clauses.
    …ause at 52.244-2, Subcontracts, in solicitations and contracts when contemplating— (i) A cost-reimbursement contract; (ii) A letter contract that exceeds the simplified acquisition threshold; (iii) A fixed-price contract that exceeds the…
  • FAR 49.002 Applicability.
    … settlement will be the basis of a proposal for reimbursement from the Government under a cost-reimbursement contract. (c) The contracting officer may use this part in determining an equitable adjustment resulting from a modification under…
  • FAR 51.101 Policy.
    …ng officers may authorize contractors to use these sources in performing— (1) Government cost-reimbursement contracts; (2) Other types of negotiated contracts when the agency determines that a substantial dollar portion of the contractor'…
  • 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…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …ces, for a sole source acquisition from the Canadian Commercial Corporation that is— (i) Cost-reimbursement, if the contract value is expected to exceed $700,000; or (ii) Fixed-price, if the contract value is expected to exceed $500 milli…
  • DFARS 216.601 Time-and-materials contracts.
    … any reasonable degree of certainty; (3) Address why a cost-plus-fixed-fee term or other cost-reimbursement, incentive, or fixed-price contract or order is not appropriate; for contracts (including indefinite-delivery contracts) and orders…
  • FAR 4.1703 Reporting requirements.
    …ncy contracts. (2) Reporting is required according to the following thresholds: (i) All cost-reimbursement, time-and-materials, and labor-hour service contracts and orders with an estimated total value above the simplified acquisition thr…
  • FAR 15.305 Proposal evaluation.
    …he otherwise successful offeror's price (see 15.403-1(c)(1)(i)(C)). When contracting on a cost-reimbursement basis, evaluations shall include a cost realism analysis to determine what the Government should realistically expect to pay for th…
  • FAR 15.404-1 Proposal analysis techniques.
    …bed in the offeror's technical proposal. (2) Cost realism analyses shall be performed on cost-reimbursement contracts to determine the probable cost of performance for each offeror. (i) The probable cost may differ from the proposed cost …
  • FAR 15.407-1 Defective certified cost or pricing data.
    …a on which the actual subcontract price is based are not themselves defective. (2) Under cost-reimbursement contracts and under all fixed-price contracts except firm-fixed-price contracts and fixed-price contracts with economic price adjus…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …d as defined in section 2.101 and (2) The contemplated contract type is expected to be a cost-reimbursement type contract as defined in Subpart 16.3; or (B) For DoD, insert the clause when— (1) The total estimated contract or order value…
  • FAR 16.101 General.
    …types are grouped into two broad categories: fixed-price contracts (see subpart 16.2) and cost-reimbursement contracts (see subpart 16.3). The specific contract types range from firm-fixed-price, in which the contractor has full responsibil…
  • FAR 16.306 Cost-plus-fixed-fee contracts.
    (a) Description. A cost-plus-fixed-fee contract is a cost-reimbursement contract that provides for payment to the contractor of a negotiated fee that is fixed at the inception of the contract. The fixed fee does not vary with actual cost, b…
  • FAR 16.505 Ordering.
    … methods in subpart 15.4. (4) Cost reimbursement orders. For additional requirements for cost-reimbursement orders, see 16.301-3. (5) Time-and-materials or labor-hour orders. For additional requirements for time-and-materials or labor-hou…
  • FAR 29.101 Resolving tax problems.
    …egotiating independently with taxing authorities if the contract involved is either (1) a cost-reimbursement contract or (2) a fixed-price contract containing a tax escalation clause. (d) Before purchasing goods or services from a foreign …
  • FAR 32.907 Interest penalties.
    …nt office paid the contractor after the due date. (5) In the case of interim payments on cost-reimbursement contracts for services, when payment is made more than 30 days after the designated billing office receives a proper invoice. (b) …
  • FAR 35.009 Subcontracting research and development effort.
    …fic work without the contracting officer's advance knowledge. During the negotiation of a cost-reimbursement R&D contract, the contracting officer shall obtain complete information concerning the contractor's plans for subcontracting any po…
  • FAR 42.302 Contract administration functions.
    …tion by the contractor of any anticipated overrun or underrun of the estimated cost under cost-reimbursement contracts. (17) Monitor the contractor's financial condition and advise the contracting officer when it jeopardizes contract perfo…
  • FAR 44.202-2 Considerations.
    …red to the Government in comparable circumstances; or (4) Subcontracts are proposed on a cost-reimbursement, time-and-materials, or labor-hour basis.
  • FAR 45.104 Responsibility and liability for Government property.
    … held liable for loss of Government property under the following types of contracts: (1) Cost-reimbursement contracts. (2) Time-and-material contracts. (3) Labor-hour contracts. (4) Fixed-price contracts awarded on the basis of submissi…

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.