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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16 sections with “earned profit”

  • FAR 16.401 General.
    … Findings referenced in 16.401(e)(5)(iii). (2) Award-fee amount. The amount of award fee earned shall be commensurate with the contractor's overall cost, schedule, and technical performance as measured against contract requirements in acco…
  • FAR 32.503-9 Liquidation rates—alternate method.
    …ective of the alternate liquidation rate method is to permit the contractor to retain the earned profit element of the contract prices for completed items in the liquidation process. The contracting officer may reduce the liquidation rate i…
  • FAR 49.202 Profit.
    …exity of manufacturing techniques; (7) The rate of profit that the contractor would have earned had the contract been completed; (8) The rate of profit both parties contemplated at the time the contract was negotiated; and (9) Character …
  • FAR 2.101 Definitions.
    …ful manufacture, distribution, dispensing, possession, or use of a controlled substance. Earned value management system means a project management tool that effectively integrates the project scope of work with cost, schedule and performan…
  • FAR 34.005-2 Mission-oriented solicitation.
    …ems, and alternatives to schedule, cost, and capability goals. (6) Require the use of an Earned Value Management System that complies with the guidelines of Electronic Industries Alliance Standard 748 (EIA-748) (current version at time of …
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …shall be computed from the date of the invoice. For the purpose of computing the discount earned, payment shall be considered to have been made on the date which appears on the payment check or the specified payment date if an electronic fu…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    … with 35 U.S.C. 202(e) and 37 CFR 401.10; (3) Use the balance of any royalties or income earned by the Contractor with respect to subject inventions, after payment of expenses (including payments to inventors) incidental to the administrat…
  • FAR 16.103 Negotiating contract type.
    …internal control, non-compliance with Cost Accounting Standards, or lack of or inadequate earned value management system); and (C) How the Government will manage and mitigate the risks. (iii) Discuss the Government resources necessary to …
  • FAR 16.404 Fixed-price contracts with award fees.
    … for the effort. This price will be paid for satisfactory contract performance. Award fee earned (if any) will be paid in addition to that fixed price. See 16.401(e) for the requirements relative to utilizing this contract type.
  • FAR 31.205-6 Compensation for personal services.
    …ns (see paragraphs (j)(4) and (q) of this subsection), for the fiscal year, whether paid, earned, or otherwise accruing, as recorded in the contractor's cost accounting records for the fiscal year. (ii) Senior executive means— (A) Prior t…
  • FAR 32.005 Consideration for contract financing.
    …d financial costs of the equivalent working capital. (2) The estimated profit rate to be earned through contract performance. (c) Interest. Except as provided in subpart 32.4, Advance Payments for Other Than Commercial Acquisitions, the c…
  • FAR 52.217-2 Cancellation Under Multiyear Contracts.
    …canceled work; (2) Any cost already paid to the Contractor; (3) Anticipated profit or unearned fee on the canceled work; or (4) For service contracts, the remaining useful commercial life of facilities. Useful commercial life means the c…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    … than one pay period following the end of the regular pay period in which such wages were earned or accrued. (6) The Contractor shall pay, unconditionally to each worker, all wages due free and clear without subsequent rebate or kickback. …
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …ived by the Contractor incident to a refund of taxes to the extent that such interest was earned after the Contractor was paid by the Government for such taxes. The Government shall be entitled to repayment of any penalty refunded to the Co…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …ived by the Contractor incident to a refund of taxes to the extent that such interest was earned after the Contractor was paid by the Government of the United States for such taxes. The Government of the United States shall be entitled to r…
  • FAR 52.237-3 Continuity of Services.
    …ontractor shall release them at a mutually agreeable date and negotiate transfer of their earned fringe benefits to the successor. (d) The Contractor shall be reimbursed for all reasonable phase-in, phase-out costs (i.e., costs incurred wi…

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.