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.

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6 sections with “deferred liability”

  • FAR 31.205-6 Compensation for personal services.
    …s for the award is supported. (2) When the bonus and incentive compensation payments are deferred, the costs are subject to the requirements of paragraphs (f)(1) and (k) of this subsection. (g) Severance pay. (1) Severance pay is a paymen…
  • FAR 31.001 Definitions.
    … remuneration paid currently or accrued, in whatever form and whether paid immediately or deferred, for services rendered by employees to the contractor. Cost input means the cost, except general and administrative (G&A) expenses, which fo…
  • FAR 46.703 Criteria for use of warranties.
    …ive. (b) Cost. Warranty costs arise from— (1) The contractor's charge for accepting the deferred liability created by the warranty; and (2) Government administration and enforcement of the warranty (see paragraph (c) below). (c) Adminis…
  • FAR 9.403 Definitions.
    …nal offense by a court of competent jurisdiction, including probation before judgment and deferred prosecution. A disposition without the participation of the court is the functional equivalent of a judgment only if it includes an admission…
  • FAR 52.216-7 Allowable Cost and Payment.
    …ble costs (except as provided in paragraph (b)(2) of the clause, with respect to pension, deferred profit sharing, and employee stock ownership plan contributions), the term costs includes only— (i) Those recorded costs that, at the time o…
  • FAR 52.248-1 Value Engineering.
    …s is an incentive contract, recovery of Government costs on the instant contract shall be deferred and offset against concurrent and future contract savings. The Contractor shall share through the contract incentive structure in savings on …

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.