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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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25 sections with “cost-reimbursement line item”

  • FAR 4.1003 Establishing line items.
    …ormance, or place of performance. (e) Single contract pricing type (e.g., fixed-price or cost-reimbursement).
  • DFARS 234.004 Acquisition strategy.
    …roceeding with Milestone B approval despite the high level of program risk; and (C) If a cost-reimbursement type contract is selected, the contract file shall include the milestone decision authority's written determination that— (1) The …
  • 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 52.246-24 Limitation of Liability—High-Value Items.
    …any defect or deficiency in supplies delivered under this contract. (2) Unless this is a cost-reimbursement contract, if loss or damage occurs and correction, repair, or replacement is not feasible or desired by the Government, the Contrac…
  • DFARS 204.7103-1 Criteria for establishing.
    …ed in accordance with 204.7104; (iii) When the items or services are being acquired on a cost-reimbursement contract; (iv) When the contract is for maintenance and repair services (e.g., a labor hour contract) and firm prices have been es…
  • FAR 4.1005-1 Required data elements.
    … items: (A) Unit of measure. (B) Quantity. (C) Unit price. (D) Total price. (ii) For cost-reimbursement line items: (A) Unit of measure. (B) Quantity. (C) Estimated cost. (D) Fee (if any). (E) Total estimated cost plus any fee. (…
  • FAR 32.1001 Policy.
    …agency policy. (e) Performance-based payments shall not be used for— (1) Payments under cost-reimbursement line items; (2) Contracts for architect-engineer services or construction, or for shipbuilding or ship conversion, alteration, or …
  • DFARS 216.102 Policies.
    …the National Defense Authorization Act for Fiscal Year 2013 (Pub. L. 112-239), use of any cost-reimbursement line item for the acquisition of production of major defense acquisition programs is prohibited, unless the exception at 234.004(2)…
  • 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 32.905 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 52.248-1 Value Engineering.
    …age paid the Contractor depends upon (1) this contract's type (fixed-price, incentive, or cost-reimbursement), (2) the sharing arrangement specified in paragraph (a) above (incentive, program requirement, or a combination as delineated in t…
  • 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 4.1005-2 Exceptions.
    …line item is not separately priced. (3) The supplies or services are being acquired on a cost-reimbursement, time-and-materials, or labor-hour basis. (4) The procurement instrument is for services and firm prices have been established for…
  • FAR 7.103 Agency-head responsibilities.
    …ing process is required as the acquisition becomes more complex and costly, including for cost-reimbursement and other high-risk contracts (e.g., other than firm-fixed-price contracts) requiring a written acquisition plan. A written plan sh…
  • 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 15.408 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 16.505 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 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 48.104-2 Sharing acquisition savings.
    …multiplying the result by (1) 45 percent for fixed-price contracts; or (2) 75 percent for cost-reimbursement contracts. Value engineering sharing does not apply to incentive construction contracts.
  • FAR 52.232-25 Prompt payment.
    … to the basic clause: (e) Invoices for interim payments. For interim payments under this cost-reimbursement contract for services— (1) Paragraphs (a)(2), (a)(3), (a)(4)(ii), (a)(4)(iii), and (a)(5)(i) do not apply; (2) For purposes of co…
  • FAR 52.232-27 Prompt Payment for Construction Contracts.
    …shall not be construed to be an obligation of the Government for such interest penalty. A cost-reimbursement claim may not include any amount for reimbursement of such interest penalty. (l) Overpayments. If the Contractor becomes aware of …
  • FAR 52.243-7 Notification of Changes.
    …ce and cost wherever they appear in the clause, may be appropriately modified to apply to cost-reimbursement or incentive contracts, or to combinations thereof. (End of clause)
  • FAR 52.245-1 Government Property.
    …contract modification listing the item as Government-furnished property. (3) Title under Cost-Reimbursement or Time-and-Material Contracts or Cost-Reimbursable line items under Fixed-Price contracts. (i) Title to all property purchased by …
  • DFARS 204.7109 Contract clauses.
    …t 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 contemplated.

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.