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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8 sections with “determination, negotiation, or allowance of costs”

  • FAR 42.705-1 Contracting officer determination procedure.
    (a) Applicability and responsibility. Contracting officer determination shall be used for the following, with the indicated cognizant contracting officer (or cognizant Federal agency official) responsible for establishing the final indirect…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …a postaward review that indicates defective pricing, the contracting officer shall make a determination as to whether or not the data submitted were defective and relied upon. Before making such a determination, the contracting officer shou…
  • FAR 31.000 Scope of part.
    …tracts and subcontracts whenever cost analysis is performed (see 15.404-1(c)) and (b) the determination, negotiation, or allowance of costs when required by a contract clause.
  • FAR 31.205-6 Compensation for personal services.
    …tion of pension costs as provided for in 48 CFR 9904.413-50(c). The contractor shall make determinations of unallowable costs in accordance with the actuarial method used in calculating pension costs. (iv) The contracting officer will cons…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …rtified cost or pricing data will be required or for which any preaward or postaward cost determinations will be subject to part 31. (h) Facilities Capital Cost of Money. The contracting officer shall insert the provision at 52.215-16, Fac…
  • FAR 52.232-12 Advance Payments.
    …ndirect costs. Other withdrawals require approval in writing by the administering office. Determinations of whether costs are properly allocable, allowable, and reasonable shall be in accordance with generally accepted accounting principles…
  • FAR 15.404-1 Proposal analysis techniques.
    …s. Results of the analysis may be used in performance risk assessments and responsibility determinations. However, proposals shall be evaluated using the criteria in the solicitation, and the offered prices shall not be adjusted as a result…
  • FAR 36.609-1 Design within funding limitations.
    …hat the firm should not redesign the project, a written statement of the reasons for that determination shall be placed in the contract file. (b) The amount of the construction funding limitation (to be inserted in paragraph (c) of the cla…

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.