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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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21 sections with “estimating system”

  • DFARS 252.215-7002 Cost Estimating System Requirements.
    As prescribed in 215.408(1), use the following clause: Cost Estimating System Requirements (Jan 2025) (a) Definitions. Acceptable estimating system means an estimating system that complies with the system criteria in paragraph (d) of thi…
  • FAR 15.407-5 Estimating systems.
    (a) Using an acceptable estimating system for proposal preparation benefits both the Government and the contractor by increasing the accuracy and reliability of individual proposals. Cognizant audit activities, when it is appropriate to do …
  • DFARS 215.407-5 Estimating systems.
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    (a) Definitions. As used in this section— Acceptable estimating system means an estimating system that complies with the system criteria in paragraph (d) of 252.215-7002, Cost Estimating System Requirements, and provides for a system that—…
  • DFARS 242.7000 Contractor business system deficiencies.
    … the contract includes the clause at 252.234-7002, Earned Value Management System; (iii) Estimating system, if the contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (iv) Material management and accounting …
  • DFARS 252.242-7005 Contractor business systems.
    …f this contract includes the clause at 252.234-7002, Earned Value Management System; (3) Estimating system, if this contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (4) Material management and accounting …
  • DFARS 215.404-71-2 Performance risk.
    … expected reliability of the contractor's cost estimates (including the contractor's cost estimating system); (vi) The adequacy of the contractor's management approach to controlling cost and schedule; and (vii) Any other factors that aff…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …d. They may be stand-alone systems, or they may be integrated with planning, engineering, estimating, purchasing, inventory, accounting, or other systems. Material weakness means a deficiency or combination of deficiencies in the internal …
  • FAR 3.301 General.
    …tices are collusive bidding, follow-the-leader pricing, rotated low bids, collusive price estimating systems, and sharing of the business. (b) Contracting personnel are an important potential source of investigative leads for antitrust enf…
  • FAR 3.303 Reporting suspected antitrust violations.
    …s, and bid high on all other jobs; (6) Establishment by competitors of a collusive price estimating system; (7) The filing of a joint bid by two or more competitors when at least one of the competitors has sufficient technical capability …
  • FAR 15.408 Solicitation provisions and contract clauses.
    … and, if so, an explanation; and whether the proposal is consistent with your established estimating and accounting principles and procedures and FAR Part 31, Cost Principles, and, if not, an explanation; (9) The following statement: This …
  • FAR 22.404-12 Labor standards for contracts containing construction requirements and option provisions that extend the term of the contract.
    …ata from an annually published unit pricing book (e.g., the U.S. Army Computer-Aided Cost Estimating System or similar commercial product), which is multiplied in the contract by a factor proposed by the contractor (e.g., .95 or 1.1). At op…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    (1) Use the clause at 252.215-7002, Cost Estimating System requirements, in all solicitations and contracts to be awarded on the basis of certified cost or pricing data. (2) When contracting with the Canadian Commercial Corporation— (i)(A…
  • DFARS 242.7001 Contract clause.
    …e solicitation or contract includes any of the following clauses: (1) 252.215-7002, Cost Estimating System Requirements. (2) 252.234-7002, Earned Value Management System. (3) 252.242-7004, Material Management and Accounting System. (4) …
  • FAR 2.101 Definitions.
    … for example, sales data and any information reasonably required to explain the offeror's estimating process, including, but not limited to— (1) The judgmental factors applied and the mathematical or other methods used in the estimate, inc…
  • FAR 15.406-3 Documenting the negotiation.
    … in the negotiation. (4) The current status of any contractor systems (e.g., purchasing, estimating, accounting, and compensation) to the extent they affected and were considered in the negotiation. (5) If certified cost or pricing data w…
  • FAR 31.001 Definitions.
    …other cost, and which would not have been incurred had the other cost not been incurred. Estimating costs means the process of forecasting a future result in terms of cost, based upon information available at the time. Expressly unallowab…
  • FAR 35.006 Contracting methods and contract type.
    …the work required. (c) Because the absence of precise specifications and difficulties in estimating costs with accuracy (resulting in a lack of confidence in cost estimates) normally precludes using fixed-price contracting for R&D, the use…
  • FAR 42.708 Quick-closeout procedure.
    …te. The risk assessment shall include— (i) Consideration of the contractor's accounting, estimating, and purchasing systems; (ii) Other concerns of the cognizant contract auditors; and (iii) Any other pertinent information, such as, docu…
  • DFARS 215.404-1 Proposal analysis techniques.
    …ined by subjective judgment, e.g., experience with the offeror and the reliability of its estimating and accounting systems. (b) Price analysis. (i) In the absence of adequate price competition in response to the solicitation, pricing base…
  • DFARS 242.7201 Definitions.
    …d. They may be stand-alone systems, or they may be integrated with planning, engineering, estimating, purchasing, inventory, accounting, or other systems. Valid time-phased requirements means material that is— (1) Needed to fulfill the pr…

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.