SpendQueryBeta

48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

70 sections with “cost-reimbursement subcontract”: 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 49.503 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 31.103 Contracts with commercial organizations.
    … commercial organizations as the basis for— (1) Determining reimbursable costs under (i) cost-reimbursement contracts and cost-reimbursement subcontracts under these contracts performed by commercial organizations and (ii) the cost-reimbur…
  • FAR 31.104 Contracts with educational institutions.
    …icer shall incorporate the cost principles and procedures in subpart 31.3 by reference in cost-reimbursement contracts with educational institutions as the basis for— (1) Determining reimbursable costs under the contracts and cost-reimburs…
  • FAR 52.244-2 Subcontracts.
    …asing system, consent to subcontract is required for any subcontract that— (1) Is of the cost-reimbursement, time-and-materials, or labor-hour type; or (2) Is fixed-price and exceeds— (i) For a contract awarded by the Department of Defen…
  • 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 28.307 Insurance under cost-reimbursement contracts.
    Cost-reimbursement contracts (and subcontracts, if the terms of the prime contract are extended to the subcontract) ordinarily require the types of insurance listed in 28.307-2, with the minimum amounts of liability indicated. (See 28.308 f…
  • 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 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 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 44.203 Consent limitations.
    …ent or approval specifies otherwise. (b) Contracting officers shall not consent to— (1) Cost-reimbursement subcontracts if the fee exceeds the fee limitations of 15.404-4(c)(4)(i); (2) Subcontracts providing for payment on a cost-plus-a-…
  • FAR 47.103-2 Contract clause.
    …, Submission of Transportation Documents for Audit, in solicitations and contracts when a cost-reimbursement contract is contemplated and the contract or a first-tier cost-reimbursement subcontract thereunder will authorize reimbursement of…
  • 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 52.215-23 Limitations on Pass-Through Charges.
    …ontractor shall insert the substance of this clause, including this paragraph (f), in all cost-reimbursement subcontracts under this contract that exceed the simplified acquisition threshold, as defined in FAR 2.101 on the date of subcontra…
  • 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 52.249-6 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…
  • 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 52.216-26 Payments of Allowable Costs Before Definitization.
    …le costs of those subcontractors. (2) One hundred percent of approved costs representing cost-reimbursement subcontracts; provided, that the Government's payments to the Contractor shall not exceed 85 percent of the allowable costs of thos…
  • 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 44.201-1 Consent requirements.
    …actor does not have an approved purchasing system, consent to subcontract is required for cost-reimbursement, time-and-materials, labor-hour, or letter contracts, and also for unpriced actions (including unpriced modifications and unpriced …
  • 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 44.305-2 Notification.
    …he contractual requirement for advance notification in fixed-price contracts, but not for cost-reimbursement contracts; (iii) Waives the contractual requirement for consent to subcontracts in fixed-price contracts and for specified subcont…
  • 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 51.202 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 52.215-2 Audit and Records—Negotiation.
    … the form of computer data, or in any other form. (b) Examination of costs. If this is a cost-reimbursement, incentive, time-and-materials, labor-hour, or price redeterminable contract, or any combination of these, the Contractor shall mai…
  • 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…
  • 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 16.102 Policies.
    … cost- plus-a-percentage-of-cost subcontracts (see clauses prescribed in subpart 44.2 for cost-reimbursement contracts and subparts 16.2 and 16.4 for fixed-price contracts). (d) No contract may be awarded before the execution of any determ…
  • FAR 16.104 Factors in selecting contract types.
    …he contract type requires price revision while performance is in progress; or (2) When a cost-reimbursement contract is being considered and all current or past experience with the contractor has been on a fixed-price basis. See 42.302(a)(…

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.