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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15 sections with “debts”

  • FAR 32.610 Compromising debts.
    For debts under $100,000, excluding interest, the designated agency official may compromise the debt pursuant to the Federal Claims Collection Standards (31 CFR part 902) and agency regulations. Unless specifically authorized by agency proc…
  • FAR 31.205-3 Bad debts.
    Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due from customers and other claims, and any directly associated costs such as collection costs, and legal costs are unallowable.
  • DFARS 232.610 Compromising debts.
    …tment/agency contract financing offices (see PGI 232.070(c)) are authorized to compromise debts covered by this subpart. 232.617
  • FAR 32.602 Responsibilities.
    …ting officer has primary responsibility for identifying and demanding payment of contract debts except those resulting from errors made by the payment office. The contracting officer shall not collect contract debts or otherwise agree to li…
  • FAR 32.604 Demand for payment.
    …or payment. (3) The basis for and amount of any accrued interest or penalty. (4)(i) For debts resulting from specific contract terms (e.g., debts resulting from incentive clause provisions, Quarterly Limitation on Payments Statement, Cost…
  • FAR 32.601 General.
    (a) Contract debts are amounts that— (1) Have been paid to a contractor to which the contractor is not currently entitled under the terms and conditions of the contract; or (2) Are otherwise due from the contractor under the terms and con…
  • FAR 13.401 General.
    … (b) The contracting officer shall be primarily responsible for determining the amount of debts resulting from failure of contractors to properly replace, repair, or correct supplies lost, damaged, or not conforming to purchase requirements…
  • FAR 32.000 Scope of part.
    …uarantees, advance payments, and progress payments based on costs; (c) Administration of debts to the Government arising out of contracts; (d) Contract funding, including the use of contract clauses limiting costs or funds; (e) Assignmen…
  • FAR 32.002 Applicability of subparts.
    …9. (2) Subpart 32.3, Loan Guarantees for Defense Production. (3) Subpart 32.6, Contract Debts. (4) Subpart 32.7, Contract Funding. (5) Subpart 32.8, Assignment of Claims. (6) Subpart 32.9, Prompt Payment. (7) Subpart 32.11, Electronic…
  • FAR 32.600 Scope of subpart.
    …policies and procedures for identifying, collecting, and deferring collection of contract debts (including interest, if applicable). Sections 32.607, 32.608, and 32.610 of this subpart do not apply to claims against common carriers for tran…
  • FAR 49.101 Authorities and responsibilities.
    …ne, (2) Government property was not furnished, and (3) there are no outstanding payments, debts due the Government, or other contractor obligations. (c) When the price of the undelivered balance of the contract is less than $5,000, the con…
  • FAR 49.402-6 Repurchase against contractor's account.
    …e contracting officer shall follow the procedures in subpart 32.6 for collecting contract debts due the Government.
  • FAR 49.404 Surety-takeover agreements.
    …tages and progress estimates for work accomplished before termination, must be subject to debts due the Government by the contractor, except to the extent that the unpaid earnings may be used to pay the completing surety its actual costs an…
  • FAR 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost.
    …he Contractor to third parties that involve costs reimbursable under the contract. (xiv) Debts due the Government by the Contractor that are based on refunds, rebates, credits, or other amounts not now known to the Government, with interes…
  • DFARS 232.602 Responsibilities.
    … The disbursing officer is responsible for determining the amount and collecting contract debts whenever overpayments or erroneous payments have been made. The disbursing officer also has primary responsibility when the amounts due and date…

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.