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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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36 sections with “directly associated cost”

  • FAR 31.201-6 Accounting for unallowable costs.
    …lowable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs, shall be identified and excluded from any billing, claim, or proposal applicable to a Government contract. A directly assoc…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …he costs are not otherwise recovered from the Federal Government or a third party, either directly as a result of the proceeding or otherwise; and (3) The percentage of costs allowed does not exceed the percentage determined to be appropri…
  • FAR 31.205-22 Lobbying and political activity costs.
    …ivities; or (6) Costs incurred in attempting to improperly influence (see 3.401), either directly or indirectly, an employee or officer of the Executive branch of the Federal Government to give consideration to or act regarding a regulator…
  • FAR 31.205-14 Entertainment costs.
    Costs of amusement, diversions, social activities, and any directly associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities are unallowable. Costs made specifically unallowable und…
  • FAR 2.101 Definitions.
    …ntract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract. Acquisition planning means the process by which the efforts of all personnel …
  • FAR 3.104-1 Definitions.
    …, honoraria, commissions, professional fees, and any other form of compensation, provided directly or indirectly for services rendered. Compensation is indirectly provided if it is paid to an entity other than the individual, specifically i…
  • FAR 52.216-7 Allowable Cost and Payment.
    … has paid by cash, check, or other form of actual payment for items or services purchased directly for the contract; (ii) When the Contractor is not delinquent in paying costs of contract performance in the ordinary course of business, cos…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    …m payment by cash, check, or other form of actual payment for items or services purchased directly for the contract; (2) When the Contractor is not delinquent in payment of costs of contract performance in the ordinary course of business, …
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    …ts and petroleum products. Component means any article, material, or supply incorporated directly into construction material. Construction material means an article, material, or supply brought to the construction site by the Contractor o…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …ts and petroleum products. Component means any article, material, or supply incorporated directly into construction material. Construction material means an article, material, or supply brought to the construction site by the Contractor o…
  • FAR 31.001 Definitions.
    …y duty, military training, or personal activities for which an employer pays compensation directly to an employee in accordance with a plan or custom of the employer. Compensation for personal services means all remuneration paid currently…
  • DFARS 227.7203-2 Acquisition of other than commercial computer software and computer software documentation and associated rights.
    … code and related software design details; (C) Software support and maintenance provided directly from the contractor; or (D) Other contracting or licensing mechanisms including priced options, specially negotiated licenses, direct licens…
  • DFARS 252.242-7005 Contractor business systems.
    …or is effectively implementing such plan, the Contracting Officer will reduce withholding directly related to the material weaknesses covered under the corrective action plan, to 2 percent from progress payments and performance-based paymen…
  • FAR 15.404-2 Data to support proposal analysis.
    …ity of the field pricing review, results, including supporting rationale, may be reported directly to the contracting officer orally, in writing, or by any other method acceptable to the contracting officer. (i) Whenever circumstances perm…
  • FAR 15.404-4 Profit.
    …gorized as equipment, as defined in FAR 45.101, and where such equipment is to be charged directly to the contract. Before applying profit or fee factors, the contracting officer shall exclude any facilities capital cost of money included i…
  • FAR 31.205-3 Bad debts.
    …ising from uncollectible accounts receivable due from customers and other claims, and any directly associated costs such as collection costs, and legal costs are unallowable.
  • FAR 31.603 Requirements.
    …ts of entertainment, including amusement, diversion, and social activities, and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities). (2) Costs i…
  • FAR 25.003 Definitions.
    …f the Trade Agreements Act. Component means an article, material, or supply incorporated directly into an end product or construction material. Construction material means an article, material, or supply brought to the construction site b…
  • FAR 30.603-2 Unilateral and desirable changes.
    …nce with the provisions of Part 31; (ii) The contractor is initiating management actions directly associated with the change that will result in cost savings for segments with CAS-covered contracts and subcontracts over a period for which …
  • FAR 31.205-6 Compensation for personal services.
    …the CEO; and (3) If the contractor has intermediate home offices or segments that report directly to the contractor's headquarters, the five most highly compensated employees in management positions at each such intermediate home office or…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    …ed by the Office of Apprenticeship. (2)(i) A worker performs on a contract if the worker directly performs the specific services called for by the contract; and (ii) A worker performs in connection with a contract if the worker's work act…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    …cts and petroleum products. Component means an article, material, or supply incorporated directly into a construction material. Construction material means an article, material, or supply brought to the construction site by the Contractor…
  • FAR 7.105 Contents of written acquisition plans.
    …ted in the source selection process (see FAR 15.306); and (iii) Whether offerors will be directly compensated for the costs of participating in a pre-award IBR. (5) Acquisition considerations. (i) For each contract contemplated, discuss u…
  • FAR 8.405-3 Blanket purchase agreements (BPAs).
    …he ordering activity establishes a single-award BPA, authorized users may place the order directly under the established BPA when the need for the supply or service arises. (2) Multiple-award BPAs. (i) Orders at or below the micro-purchase…
  • FAR 15.404-1 Proposal analysis techniques.
    …ider the availability of alternative contract vehicles and the feasibility of contracting directly with a subcontractor or subcontractors that will perform the bulk of the work. If such alternative approaches are selected, any resulting sol…
  • FAR 17.802 Policy.
    …mmercial or Government entity. (2) While some reverse auction service providers are paid directly by the Government for reverse auction services, other providers may incorporate a fee structure that uses an indirect payment method. When us…
  • FAR 22.1702 Definitions.
    …s are not respectively limited and defined. Employee means an employee of the Contractor directly engaged in the performance of work under the contract who has other than a minimal impact or involvement in contract performance. Involuntar…
  • FAR 31.205-19 Insurance and indemnification.
    …xceed the sum of— (i) The amount that would have been allowed had the contractor insured directly with the captive insurer; and (ii) Reasonable fronting company charges for services rendered. (3) Actual losses are unallowable unless expr…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …s are not respectively limited and defined. Employee means an employee of the Contractor directly engaged in the performance of work under the contract who has other than a minimal impact or involvement in contract performance. Forced Lab…
  • FAR 52.225-1 Buy American—Supplies.
    …cts and petroleum products. Component means an article, material, or supply incorporated directly into an end product. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportati…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    …cts and petroleum products. Component means an article, material, or supply incorporated directly into an end product. Cost of components means— (1) For components purchased by the Contractor, the acquisition cost, including transportati…
  • FAR 52.225-9 Buy American—Construction Materials.
    …r components of those systems are delivered to the construction site. Materials purchased directly by the Government are supplies, not construction material. Cost of components means— (1) For components purchased by the Contractor, the ac…
  • FAR 52.245-1 Government Property.
    …r special tooling. Government-furnished property means property in the possession of, or directly acquired by, the Government and subsequently furnished to the Contractor for performance of a contract. Government-furnished property include…
  • FAR 52.248-1 Value Engineering.
    … revised. Government costs, as used in this clause, means those agency costs that result directly from developing and implementing the VECP, such as any net increases in the cost of testing, operations, maintenance, and logistics support. …
  • FAR 52.248-3 Value Engineering—Construction.
    …f a VECP. Government costs, as used in this clause, means those agency costs that result directly from developing and implementing the VECP, such as any net increases in the cost of testing, operations, maintenance, and logistic support. T…
  • DFARS 204.7104-1 Criteria for establishing.
    …mational subline items. (1) This type of subline item identifies information that relates directly to the contract line item and is an integral part of it (e.g., parts of an assembly or parts of a kit). These subline items shall not be sche…

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.