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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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24 sections with “depreciation”

  • FAR 31.205-11 Depreciation.
    (a) Depreciation on a contractor's plant, equipment, and other capital facilities is an allowable contract cost, subject to the limitations contained in this cost principle. For tangible personal property, only estimated residual values tha…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    …n the year in which they occur as credits or charges to the cost grouping(s) in which the depreciation or amortization applicable to those assets was included (but see paragraph (f) of this subsection). However, no gain or loss shall be rec…
  • FAR 31.205-46 Travel costs.
    …h (c), includes the cost of lease, charter, operation (including personnel), maintenance, depreciation, insurance, and other related costs. (2) The costs of travel by contractor-owned, -leased, or -chartered aircraft are limited to the all…
  • FAR 52.215-19 Notification of Ownership Changes.
    … (3) Ensure that all individual and grouped assets, their capitalized values, accumulated depreciation or amortization, and remaining useful lives are identified accurately before and after each of the Contractor's ownership changes; and (…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    … of those such as the following: Employee salaries and benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationship…
  • DFARS 235.015-70 Special use allowances for research facilities acquired by educational institutions.
    …the research facility. (i) When based on total cost neither the normal use allowance nor depreciation will apply— (A) During the special use allowance period; and (B) After the educational institution has recovered the total construction…
  • FAR 2.101 Definitions.
    …an order for supplies placed against an established contract or with Government sources. Depreciation means a charge to current operations that distributes the cost of a tangible capital asset, less estimated residual value, over the estim…
  • FAR 15.407-4 Should-cost review.
    …ect costs, such as fringe benefits, shipping and receiving, real property, and equipment, depreciation, plant maintenance and security, taxes, and general and administrative activities. It is normally used to evaluate and negotiate an FPRA…
  • FAR 19.704 Subcontracting plan requirements.
    … of those such as the following: Employee salaries and benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationship…
  • FAR 22.101-2 Contract pricing and administration.
    …ther costs incurred during a strike may not fluctuate (e.g., fixed costs such as rent and depreciation), but because of reduced production, their proportion of the unit cost of items produced increases. All costs incurred during strikes sha…
  • FAR 31.001 Definitions.
    …r group of assets) is a current forecast of its service life and is the period over which depreciation cost is to be assigned. Spread-gain actuarial cost method means any of the several projected benefit actuarial cost methods under which …
  • FAR 31.105 Construction and architect-engineer contracts.
    … for construction equipment. The allowance for ownership costs should include the cost of depreciation and may include facilities capital cost of money. The allowance for operating costs may include costs for such items as fuel, filters, oi…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    …nce, repair, housing, rent, and other related costs; e.g., property taxes, insurance, and depreciation. Facilities means plant or any portion thereof (including land integral to the operation), equipment, individually or collectively, or a…
  • FAR 31.205-25 Manufacturing and production engineering costs.
    …cies, allowable cost will be determined in accordance with the requirements of 31.205-11, Depreciation.
  • FAR 31.205-29 Plant protection costs.
    … such as (a) wages, uniforms, and equipment of personnel engaged in plant protection, (b) depreciation on plant protection capital assets, and (c) necessary expenses to comply with military requirements, are allowable.
  • FAR 31.205-36 Rental costs.
    …mon control, to the extent that they do not exceed the normal costs of ownership, such as depreciation, taxes, insurance, facilities capital cost of money, and maintenance (excluding interest or other unallowable costs pursuant to part 31),…
  • FAR 31.205-40 Special tooling and special test equipment costs.
    …d (2) items which the contract schedule specifically excludes, shall be allowable only as depreciation or amortization. (c) When items are disqualified as special tooling or special test equipment because with relatively minor expense they…
  • FAR 31.205-52 Asset valuations resulting from business combinations.
    …tion is used, whether or not the contract or subcontract is subject to CAS, the allowable depreciation and cost of money shall be based on the capitalized asset values measured and assigned in accordance with 48 CFR 9904.404-50(d), if alloc…
  • FAR 35.014 Government property and title.
    …of the agency's research program. (3) If title to equipment is vested in the contractor, depreciation, amortization, or use charges are not allowable with respect to that equipment under any existing or future Government contract or subcon…
  • FAR 52.232-16 Progress Payments.
    …curred by subcontractors or suppliers. (iii) Costs ordinarily capitalized and subject to depreciation or amortization except for the properly depreciated or amortized portion of such costs. (iv) Payments made or amounts payable to subcont…
  • FAR 52.245-1 Government Property.
    …ractor under this paragraph, the Contractor agrees that no costs shall be allowed for any depreciation, amortization, or use under any existing or future Government contract or subcontract thereunder. The Contractor shall furnish the Contra…
  • DFARS 252.237-7014 Loss or damage (count-of-articles).
    …rmine a fair and reasonable price. (d) The Contracting Officer will allow credit for any depreciation in the value of the property at the time of loss or damage. The Contracting Officer and the Contractor shall mutually determine the amoun…
  • DFARS 252.239-7011 Special construction and equipment charges.
    …te base any costs that have been reimbursed by the Government to the Contractor; and (2) Depreciation charges are based only on the cost of facilities and equipment paid by the Contractor and not reimbursed by the Government. (f) If it be…
  • DFARS 252.247-7016 Contractor liability for loss or damage.
    …ull cost of satisfactory repair, or for the current replacement value of the article less depreciation, up to a maximum liability of $1.25 per pound times the net weight of the shipment. (3) The Contractor has full salvage rights to damage…

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.